Tinjauan atas Peraturan Bupati Bogor Nomor 39 Tahun 2020 tentang Penghapusan Sanksi Administratif Pajak Bumi dan Bangunan sampai dengan Tahun Pajak 2019 dalam Rangka Penanganan Dampak Ekonomi akibat Penyebaran Corona Virus Disease 2019 = Analysis on The Regent of Bogor Regulation Number 39 of 2020 concerning The Removal of Administrative Sanction of Land and Building Tax until The Tax Year of 2019 in The Handling of The Economic Impacts due to The Spread of Corona Virus Disease 2019