This study aims to build an SAPR model on the problem of poverty, analyze the model, predict the number of poverty rates in the city of Makassar, and determine the parameters that affect the decrease in the number of poverty rates due to Covid-19 in the city of Makassar. This research is quantitative. The population of this study is the number of people in Makassar City who are affected by the spread of COVID-19, while the sample of this study is 400 people. The research stages are: Building the SAPR model on the level of social poverty, determining and analyzing the stability of the equilibrium point, determining the value of the basic reproduction number (R0), conducting model simulations using Maple. The results shown that the mathematical model of SAPR which is a non-linear system of differential equations can be a reference model for the problem of poverty; The results also shown that the analysis of the social poverty level of the population finds two equilibrium points, namely the free equilibrium point for the poor and the poor; the stability of the equilibrium point is free-poor and poor; The basic reproduction number R0 = 0.426 indicates that the poverty level of the social population can be controlled even though it has increased. Based on the model simulation, it was found that the parameter in the form of business funding assistance from the government could reduce the poverty rate due to the Covid-19 pandemic in Makassar city.