What you *can* do is remove the belt, and then either:
* Remove the compressor completely: This is the most thorough method, but requires removing several components and potentially recharging the system if you intend to reinstall it later.
* Install an AC compressor bypass pulley: This is a pulley designed to fit on the compressor shaft *in place of* the compressor clutch. This keeps the belt running smoothly without engaging the compressor. This is generally the preferred method if you only want to temporarily disable the AC. You'll need to obtain the correct bypass pulley for your year and model Jeep Wrangler TJ.
Simply putting a pulley on the existing compressor without the clutch engaged will cause the belt to likely slip and potentially damage it. You must use the dedicated bypass pulley to maintain proper belt alignment and tension.
In short: While you can remove the belt, a dedicated bypass pulley is the correct and safer way to temporarily disable the AC compressor without causing other issues. Removing the entire compressor is the best option for a permanent solution if you don't intend to use the AC.