This study is entitled "perceptions of teachers and students towards online learning during the pandemic era at SDN Cibeureum". This research is motivated by the views of teachers and students in the implementation of the online learning process from home where there are obstacles in the implementation of learning and have an impact on the learning process for students and teachers. The goal to be achieved is to present information related to the perceptions of teachers and students on online learning during the pandemic (Covid-19) era at SDN Cibeureum and describe the impacts and obstacles of online learning for teachers and students at SDN Cibeureum, Cibeureum subdistrict, Tasikmalaya city. The method in this study uses a qualitative approach with a descriptive design. The informants consisted of 110 students and 13 homeroom teachers at SDN Cibereum who were still active. With data collection techniques using open questionnaires and interviews carried out via online using the WhatsApp application as an intermediary medium in this study. So it can be concluded that in responses to the perceptions of teachers and students there are obstacles in online learning regarding internet quotas, changes in learning atmosphere, students' learning motivation, difficulty determining online learning media and signal interference. As well as the impact produced by the teacher, it is difficult to convey learning material to students and students experience a decrease in achievement while carrying out online learning. So, online learning is not running optimally. Therefore, from this research it is stated that online learning is not suitable to be used to meet technical goals and the learning process.