<![CDATA[Abstract: The policy to increase the Rural and Urban Land and Building Tax (PBB-P2) in Indonesia often elicits mixed reactions from the public. Some support it because they believe it can strengthen regional fiscal capacity, while others reject it because they are concerned that it will increase the economic burden on the community. Understanding public sentiment towards this policy is important for evaluating the effectiveness of the policy and formulating appropriate communication strategies. This study aims to analyze public sentiment towards the PBB-P2 increase policy using data uploaded on Platform X (Twitter). The data were collected through crawling with the keyword “building tax,” then processed through several preprocessing stages before classifying tweets into positive and negative sentiments. Two models were used: Support Vector Machine (SVM) and Bidirectional Long Short-Term Memory (BiLSTM). Results show that SVM outperformed BiLSTM, achieving training accuracy of 99.4% and testing accuracy of 85.9%, with accuracy 0.8595, precision 0.8536, recall 0.8595, and F1-score 0.8449. Meanwhile, BiLSTM achieved training accuracy of 86.9% and testing accuracy of 82.9%, with accuracy 0.8294, precision 0.8150, recall 0.8294, and F1-score 0.8080. These findings suggest SVM is more effective in classifying public sentiment and can support better evaluation of regional tax policies. Keywords: sentiment analysis; PBB-P2; BiLSTM; SVM; X platform Abstrak: Kebijakan kenaikan tarif Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di In-donesia sering memunculkan beragam reaksi dari masyarakat. Sebagian mendukung karena dianggap dapat memperkuat kapasitas fiskal daerah, sementara lainnya menolak karena kha-watir menambah beban ekonomi masyarakat. Pemahaman terhadap sentimen publik atas ke-bijakan tersebut penting untuk mengevaluasi efektivitas kebijakan dan merumuskan strategi komunikasi yang tepat. Penelitian ini bertujuan menganalisis sentimen masyarakat terhadap kebijakan kenaikan PBB-P2 menggunakan data unggahan di Platform X (Twitter). Data dik-umpulkan melalui proses crawling dengan kata kunci “pajak bangunan” kemudian diproses melalui beberapa tahap preprocessing sebelum diklasifikasikan menjadi sentimen positif dan negatif. Dua model digunakan dalam penelitian ini, yaitu Support Vector Machine (SVM) dan Bidirectional Long Short-Term Memory (BiLSTM). Hasil penelitian menunjukkan bahwa SVM memiliki kinerja lebih baik dibandingkan BiLSTM, dengan akurasi pelatihan 99,4% dan akurasi pengujian 85,9%. Nilai akurasi 0,8595, precision 0,8536, recall 0,8595, dan F1-score 0,8449. Sementara itu, BiLSTM memperoleh akurasi pelatihan 86,9% dan akurasi pengujian 82,9%, dengan akurasi 0,8294, precision 0,8150; recall 0,8294; dan F1-score 0,8080. Temuan ini menunjukkan bahwa SVM lebih efektif dalam mengklasifikasikan sentimen publik serta dapat mendukung evaluasi kebijakan pajak daerah dengan lebih baik. Kata kunci: analisis sentimen; PBB-P2; BiLSTM; SVM; platform X]]>
