TheI think the accepted answer is incorrectmisses the mark. There's a couple ways to do this.
The first, and probably most common, is to use a bass drop sample, or create a bass drop sound with a synthesizer. Here is one I just made. It's just a sine wave with a volume envelope (swell in, decay out) and pitch envelope (start low, gradually go even lower).
https://vocaroo.com/18kZGmPhiN9V (Volume warning if you have a good subwoofer)
And with music, it sounds like this
https://vocaroo.com/1i8lDpEc5ysR
Commonly, this drop will cause the master limiter to be pushed really hard, giving a crunchy distortion effect on top.
https://vocaroo.com/1d0BMWSgOGYa
Based on listening, I am confident that this is how the linked track achieved that effect. But for the sake of completeness, there is another way to do it...
You can also get a similar effect with a resonant bell filter. Boost sharply in the low bass and slowly lower the frequency of the filter. I don't use this method, because it heavily depends on the content that's already in the recording. I'm also confident that the track you linked uses a sample, not a filter. But it can be done with a filter.
And with the limiter smashed:
https://vocaroo.com/1kavOC7heiGk
It is NOT done with a low pass filter, as suggested by the current accepted answer. On the master, that would sound like this
https://vocaroo.com/18Os8MNiJAIM
If you did it just on a kick or bass track, you'd still be losing all the treble from that one track.
I suppose you could make a duplicate of a kick or bass track and do it, but then the low end of that track (below the filter cutoff) would suddenly be twice as loud until the filter closes... and you're creating excessive work setting this all up.