Author/Title Reference Methodology Main Findings Theme Variable

Analysis The Level of Dwi, Rahmat This research was conducted The results of this study show that the The theme of the research is the Level of comprehension of
Comprehension of Boarding Setyawan (2023) Analysis using the quantitative level of comprehension of boarding comprehension level of boarding house boarding house business owners
House Business Owners The Level Of descriptive method. The house business owners in Padang City business owners concerning the hotel regarding the hotel tax on
Regarding The Hotel Tax On Comprehension Of Boarding research instruments are is on the category low comprehension tax as per the Regional Regulation of boarding house.
Boarding House According House Business Owners interviews with a Bapenda level. This indicates that most of the Padang City Number 8 of 2011 Regional Regulation of Padang
To The Regional Regulation Regarding The Hotel Tax On officer and Questionnaires to 68 boarding house business owners in concerning local taxes. City Number 8 of 2011 concerning
Of Padang City Number 8 Of Boarding House According boarding house business Padang city have a low comprehension local taxes.
2011 Concerning Local To The Regional Regulation owners that have 10 rooms or and several of them aren’t even aware
Taxes Of Padang City Number 8 more which are spread across of the existence of the hotel tax on
Of 2011 Concerning Local several districts in the city of boarding houses. The results of this
Taxes. Diploma thesis, Padang. study are expected to be able to
Universitas Andalas. provide wider insight to the community,
especially boarding house business
owners related to the comprehension of
the Padang City Regional Regulation
number 8 of 2011 for the hotel tax on
boarding house category. For local
governments, this research can be
used as a form of evaluation of local
financial management performance on
the implementation of Padang City
regional regulations number 8 of 2011
for the hotel tax on boarding house
category.

Formalizing and Applying Elgammal, A., Turetken, O., An evident candidate The paper underscores the significance This study centers around ensuring that Compliance patterns are
Compliance Patterns for van den Heuvel, W., & compliance activity for of business processes in organizations businesses adhere to regulatory predefined templates for achieving
Business Process Papazoglou, M. (2016). automation is the compliance and the necessity of compliance requirements and standards by regulatory requirements in
Compliance Formalizing and applying checking, which can be management within business process establishing formalized patterns and business processes. They include
compliance patterns for achieved by utilizing formal management (BPM). It proposes a procedures. This theme encompasses business processes, regulatory
business process reasoning and verification comprehensive compliance the development and implementation of requirements, formalization
compliance. Software and techniques. management framework called CRL, frameworks, guidelines, and protocols mechanisms, and monitoring.
Systems Modeling, 15(1), which includes a pattern-based to ensure that business processes align Organizational context, human
 119-146. compliance specification language. with legal, ethical, and industry-specific factors, and software are also
https://doi.org/10.1007/s102 CRL, based on temporal logic, aims to compliance mandates. It involves crucial for implementing
70-014-0395-3 formalize compliance requirements identifying common compliance compliance patterns. Effective
early in the business process design challenges, creating standardized management of these interactions
phase. A tool-suite has been developed approaches to address them, and is essential for formalizing and
to automate the transformation of these integrating these patterns into applying compliance patterns.
patterns into logical formulas. Case organizational workflows to maintain
studies with industrial companies adherence to regulations and mitigate
validate the approach, emphasizing the risks.
importance of a multi-faceted approach
to managing BP compliance. While
some compliance requirements can be
automated, others require manual
checks by compliance experts. Flexible
automated solutions are crucial,
providing insights into compliance
violations and offering alternative
remedies.
Analysis of Boarding House Rulandari, N., & Novita, D. The research method used is a Based on the description and results of The study focuses on the perception of The implementation of the hotel
Entrepreneurs' Perception (2023). Analysis of Boarding type of qualitative research research that has been explained in the Boarding House Business Owners tax and how it affects the
of Hotel Tax Implementation House Entrpreneurs’ method with a type of previous chapter and referring to the towards the implementation of Hotel perception of the Boarding House
in Batuceper District, Perception of Hotel Tax descriptive research through theory that has been explained earlier, Tax in Batuceper District, Tangerang. Business Owners.
Tangerang Implementation in Batuceper informant interviews. The data the author draws the following
District, Tangerang. Sinergi sources used in this study are conclusions:
International Journal of primary data (interviews), 1. Perception of boarding house owners
Accounting and Taxation, secondary data (documents) on the determination of hotel tax in
1(1), 42-53. and literature. Data collection Batuceper District, Tangerang, there is
https://doi.org/10.61194/ijat.v techniques in this study used direct socialization that reflects the
1i1.10 questionnaire techniques. quality of good service provided by the
government. Regarding the tax rate of
10%, it is still considered burdensome
and unfair. In addition, the object of tax
imposed on owners is considered unfair
and not right on target. The existence of
 a self-assessment mechanism feels
effective.
2. A positive perception for boarding
house entrepreneurs towards the
implementation of hotel tax in
Batuceper sub-district, Tangerang,
namely using a tax collection
mechanism with a self-assessment
system, convenience in paying taxes
and ease in paying taxes.
3.The negative perception for boarding
house entrepreneurs towards the
implementation of hotel tax in
Batuceper sub-district of Tangerang is
the absence of socialization, poor fiscal
services and tax rates that are
considered unfair by boarding house
owners.
Study on Education Level Mardikaningsih, R., & Arifin, Correlation research is a study This study reveals a significant The study focuses on the correlation There are three variables in this
and Consequences of S. (2021). Study on that aims to investigate (prove) correlation between education level and between Education Level and Interest study namely the education level,
Licensing and Interest in Education Level and the extent to which the interest in obtaining small business in making small business licensing, and licensing consequences, and
Making Small Business Consequences of Licensing relationship or close licenses, indicating a strong relationship between Licensing Consequences and interest in making small business
Licensing and In-terest in Making relationship of a variable with between the two variables. Additionally, Interest in making small business licensing.
Small Business one or more other variables. there's a noteworthy association licensing.
Licensing. Journal of Social This study involves three between the consequences of licensing
Science Studies (JOS3). variables, namely education and interest in obtaining such licenses,
level, licensing consequences, although this relationship is
and interest in making small comparatively weaker. The study
business licenses. This study suggests several recommendations
involved 29 small businesses in based on its findings. Firstly, it proposes
a sub-district in Mojokerto that policies or regulations facilitating
district. The total number of the licensing process for small
small businesses that have businesses could encourage
permits is as much as the entrepreneurship. Moreover, it
 sample used so that the total advocates for increased socialization
sampling method is used. The efforts by relevant authorities to
data collection technique used disseminate information about licensing
a questionnaire with a six-scale to entrepreneurs. Direct and continuous
Likert scale. Test the instrument socialization is advised to ensure that
with validity and reliability which small business owners, who genuinely
is then tested for normality and need the information, receive it
linearity as well as hypothesis effectively. Emphasizing the benefits of
testing with product moment licensing, such as legal certainty and
correlation analysis tool from empowerment facilities, is also
Karl Pearson. recommended to entrepreneurs.
Furthermore, simplifying the process of
managing business legality is proposed
as it could be more profitable for
business actors. However, taxes are
identified as a significant obstacle for
entrepreneurs, particularly the tax on
business turnover, which is deemed too
burdensome for small-scale
entrepreneurs. The study suggests
reducing taxes for small business
actors to incentivize compliance with
licensing requirements. Lastly, the study
underscores the importance of
education in fostering entrepreneurial
interest, suggesting a need to extend
entrepreneurial education from basic to
higher levels of education.
Implementation of East Andriani, N., Widodo, S., & The focus of the study is the The implementation of Regent’s The study focuses on the The variables in this study are the
Ogan Komering Ulu Alfatih, A. (2018). Implementation of the East Regulation Number 17 of 2015 implementation of the said regulation level of compliance, well-
Regent Regulation Number Implementation of East OKU Regent's Regulation concerning Technical Guidelines for the and finding factors that affect its functioning routines and absence
17 of 2015 Ogan Komering Ulu Regent Number 17 of 2015 concerning Implementation of Micro and Small implementation. of problems, and the desired
Regarding Technical Regulation Number 17 of Technical Guidelines for the Business Permits in the three sub- performance and impact of
Guidelines for Implementing 2015 Regarding Technical Implementation of Micro and districts in the East OKU regency has policies implemented.
Micro and Small Business Guidelines for Implementing Small Business Permits and the not been successful in terms of the
Permits Micro and Small Business factors that support and hinder dimensions of compliance, smoothness
Permits. Open Access their implementation. The focus of routine functions and desired
Indonesia Journal of Social of research in implementing performance and impact. However,
Sciences, 1(2), 13-24. policies according to Ripley and several things have been done well, as
https://doi.org/10.37275/oaij Franklin in this study are: The seen from the availability of the PUMK
ss.v1i2.7 level of compliance with database obtained from the issuance of
regulations, the smooth IUMK, as well as the number of the
functioning of routines, and the IUMK publications in East OKU
realization of Regency which is the most in South
the desired performance and Sumatra which is 2,698 IUMK as of July
impact. 2017.

Hotel Tax Imposition on Andriani, F., Nurmayani, & This research is legal, so The City Government of Bandar The theme of this study is the The variables in this study are
Households Review of the Deviani, E. (2021). Hotel Tax following the scientific character Lampung is an autonomous region that perception of boarding house owners problems on the application of the
Principles of Tax Collection Imposition on Households of legal science as a practical seeks to increase PAD through the with regards to the implementation of hotel tax on boarding house
Review of the Principles of science with authoritative imposition of hotel taxes on boarding boarding house taxes. owners and the need for
Tax Collection (The Four norms, a statute approach [3] is houses based on the Regional socialization of competent
Maxims Adam Smith). used related to the imposition of Regulation of the City of Bandar government with the people or the
Advances in Social local taxes and other Lampung Number 12 of 2017 boarding house owners.
Sciences, Education and documents related to the concerning Amendments to the
Humanities Research, 628, imposition of hotel taxes on Regional Regulation of the City of
576-578 boarding houses. In addition, it Bandar Lampung Number 1 of 2011
https://doi.org/10.2991/asse is supported by the addition of concerning Regional Taxes in line with
hr.k.220102.078 data or empirical elements the Law Regional Taxes and Regional
through a sociolegal, statute, Levies. There are problems in the
and conceptual approach to application of the article on the
examine legal phenomena and imposition of hotel taxes on boarding
the socio-economic implications houses. This can lead to public
of laws and policies related to perception that the hotel tax provisions
the imposition of hotel taxes on on boarding houses are unfair. This
boarding houses using the public perception raises the
theory of taxation principles. As misunderstanding of boarding house
well as data analysis was owners, so they are not willing to pay
 carried out in a prescriptive- hotel taxes. There is a need for
analytic manner, namely socialization from the competent
examining legal concepts, legal government to the community,
principles, legal norms, and especially boarding house owners,
legal systems related to the which in the end minimizes the level of
imposition of hotel taxes on non-compliance of boarding house
boarding houses. business owners in paying taxes.
Evaluation Of Serang City Ishlahati, Cadith, J. & The qualitative descriptive The result of this study is that the The focus of this research is the The variables in this study are the
Regional Regulation Jumiati, I.E. (2022). method provides an overview of implementation of the hotel tax policy evaluation of Serang City Regional implementation of policy, human
Number 17 Of 2010 Evaluation of Serang City data analysis techniques using on boarding houses in Serang City has Regulation Number 17 of 2010 resources, socialization and
Concerning Local Taxes in Regional Regulation the Irawan model. not been running optimally. The hotel concerning Local Taxes, especially communication of hotel tax policy,
Serang City (Case Study of Number 17 Of 2010 tax rate onboarding houses at a rate of Hotel Taxes on Boarding Houses in and weak implementation of
Hotel Tax on Boarding Concerning Local Taxes in 10% is still felt objection by the hotel Serang City. sanctions.
Houses) Serang City (Case Study of taxpayer on the boarding house to
Hotel Tax on Boarding make the taxpayer in arrears to pay the
Houses). International local tax. The lack of human resources,
Journal of Social Sciences which is an important element in the
Review, 3(2), 28-41. success of policies that have data
https://doi.org/10.57266/ijssr collection, registration, reporting, and
.v3i2.74 evaluation of hotel taxes on boarding
houses, is still experiencing a shortage.
The available facilities and
infrastructure are still inadequate.
Socialization is still not optimal and
thorough, so information about hotel tax
policies on boarding houses is not
conveyed properly, and weak
enforcement of sanctions. Not yet
optimally the contribution of hotel taxes
on boarding houses to the Local Own-
Source Revenue of Serang City Area
from the regional tax sector.
The Influence of Risk Syahdan, S.A., Rahman, The data analysis method used The first hypothesis testing concludes The study focuses on the effects of risk The variables of this study are tax
Preference and Financial R.A., Nastiti, R., Norbaiti, H., in this research is multiple linear that risk preference has a positive effect preference and financial condition in compliance, risk preference and
Condition on Tax & Ruwanti, G. (2022). The regression analysis. Multiple on tax compliance of boarding house relation to tax compliance of Boarding financial condition.
Compliance of Boarding Influence of Risk Preference regression analysis is used to tax. The second hypothesis testing House Owners.
House Tax in Banjarmasin and Financial Condition on determine the effect of concludes that financial condition has a
Tax Compliance of Boarding taxpayers’ financial condition positive effect on tax compliance of
House Tax in Banjarmasin. and risk preference on tax boarding house tax. Furthermore, the
International Journal of compliance. financial burden of the taxpayer is one
Trends in Accounting of the obstacles for taxpayers to pay
Research, 3(1), 016-025. taxes. Implications for the research of
https://doi.org/10.54951/ijtar. the effect of risk preference and
v3i1.291 financial condition on tax compliance of
boarding house taxes can be used to
measure the extent to which boarding
house owners plan their tax obligations
in fulfilling their responsibilities to the
local government.
Juridical Analysis Jaman, U.J., Nuraeni, A.H., This research uses a statute The results of the study show that The study focuses on the simplified The variables in this study are the
Simplification of Pitaloka, B.P., & Gadri, K.Z. approach and a conceptual in principle the basic concept in integration of environmental permits in process of getting environmental
Environmental Permits (2022). Juridical Analysis approach with the technique the Employment Creation Act the processing of business permits. permit after its integration in the
Integrated Through Simplification of of tracing legal materials regarding Environmental Permits has processing of business permit,
Business Permits Regulated Environmental Permits using document study not changed, which is still in and the obstacles encountered
in Law Number 11 of 2020 Integrated Through techniques and analysis of accordance with the previous after environmental permits are
Concerning Job Creation Business Permits Regulated qualitative studies. provisions. Changes are only integrated with business permits
in Law Number 11 of 2020 related to providing convenience in processing.
Concerning Job Creation. obtaining environmental approvals
Libertas Law Journal, 1(1), with the intention that environmental
10-22. permits are integrated into licensing
trying to simplify the licensing
system and strengthen law
enforcement.
Strategies for Implementing Pananrangi, Andi This research method uses a The results showed that the strategy of The theme of "Strategies for It involves variables such as
Bureaucratic Ethics in Rasyid; Nurkaidah, qualitative research approach. implementing bureaucratic ethics in the Implementing Bureaucratic Ethics in ethical standards, bureaucratic
Providing Business Permit Nurkaidah (2021). Primary data were obtained by provision of business license services in Providing Business Permit Services at procedures, business permit
Services at the Makassar Strategies for Implementing researchers through in-depth Makassar City with the results showing the Makassar City Integrated Licensing services, the Makassar City
City Integrated Licensing Bureaucratic Ethics in interviews with informants, that the registration of business and Investment Board Office (BPTPM)" Integrated Licensing and
and Investment Board Providing Business Permit observations in the object of licenses with the online system was revolves around the establishment of Investment Board Office (BPTPM),
Office (BPTPM) Services at the Makassar research, and document considered adequate and in terms of ethical practices within bureaucratic implementation strategies,
City Integrated Licensing searches at the Makassar City quality it was concluded that it was processes, specifically in the context of transparency, accountability, trust,
and Investment Board Office BPTPM. inadequate for the licensing service issuing business permits. It emphasizes efficiency, and public service
(BPTPM). 1Public process. which is programmed by the the need for fairness, transparency, and delivery.
Administration Study government with what the community integrity in these procedures to build
Program, Postgraduate, expects, and on time services in trust, enhance efficiency, and ensure
University of Bosowa business license services, no apparatus accountability in public service delivery.
Makassar, South Sulawesi, shows adequate achievements. The
Indonesia strategy for implementing BPTPM
https://doi.org/10.47616/jamr bureaucratic ethics is expected to be
sss.v2i3.160 able to respond quickly to people who
need licensing management services.
COMMUNICATION Satia, M. R., & Wati, R. The research method used is The results revealed that the The theme of this study is about the The variable in this study is the
ASPECTS OF MICRO AND (2019). Aspek Komunikasi qualitative descriptive. While implementation process of micro and communication of information regarding aspects of communication.
SMALL BUSINESS PERMIT Dalam Kebijakan Izin Usaha the data collection methods use small business permit policy in the the micro- and small-business permit
POLICY IN PAHANDUT SUB- Mikro Dan Kecil Di observation, interviews, and district Pahandut Palangka Raya city policy in Pahandut Sub-district of
DISTRICT OF PALANGKA Kecamatan Pahandut Kota documentation. Data analysis goes well but less maximum. This is Palangkaraya.
RAYA Palangka Raya: techniques using models because there are micro and small
Communication Aspects Of submitted by Miles and businesses who do not have the license
Micro And Small Business Huberman, consisting of data and insufficient resources and some
Permit Policy In Pahandut reduction, data display (data actors who still do not understand the
Sub-District Of Palangka presentation), and conclusion flow of micro and small business
Raya. Restorica: Jurnal drawing/verification (withdrawal licenses.
Ilmiah Ilmu Administrasi of conclusions/verifications).
Negara Dan Ilmu
Komunikasi, 5(2), 8–12.
https://doi.org/10.33084/rest
orica.v5i2.1058
The Challenge of Local Nuraini, F., Nasrullah, N., & The data used are primary data The service quality of tax authority The theme of this study is about the The variables in this study are the
Revenue Enhancement bin Abd Murad, A.H. (2022). and secondary data through a factor, law enforcement officers’ factor, local revenue enhancement through enforcement of Regional
through Boarding House The Challenge of Local regulatory approach. Data and tax sanctions factor have adjusted imposition of Boarding House Tax Regulation on Local Tax and
Taxation Policy in Revenue Enhancement collection uses a structured the public needs (as a legal benefit) and Policy in Yogyakarta City. obstacles in its implementation
Yogyakarta City through Boarding House interview process by legal certainty while does not provide using law system components, law
 Taxation Policy in interviewing five interviewees justice to the community. Implications of enforcement factors and law
Yogyakarta City. Jurnal who handled the enforcement the study for tax policy of the Boarding enforcement elements.
Hukum Novelty, 13(1), 122- of boarding house tax rules. House category are the imposition of
144. criminal sanctions and administrative
sanctions against non-compliance
boarding house taxpayers, the
coordination between tax authorities
and law enforcers to enforce boarding
house tax rules, and the development
of boarding house tax regulations
relating to the tax sanctions theory.
The Influence of Taxpayer Wulandari, L.F., & Jayanti, This type of research uses a The results of this study indicate that The study examines the factors The variables in this study were
Knowledge, Taxpayer F.D. (2024). The Influence of causal associative research knowledge of taxation has a significant influencing taxpayer compliance among tax knowledge, taxpayer
Awareness, and Taxation Taxpayer Knowledge, method (cause and effect) with effect on taxpayer compliance, as boarding house businesses in awareness and tax socialization
Socialization on Hotel Taxpayer Awareness, and a quantitative approach. The evidenced by the t value of 3.496 and a Semarang City. It investigates how on taxpayer compliance.
Taxpayer Compliance, Taxation Socialization on research location is in the city of significant value of 0.001. Taxpayer taxpayer knowledge, awareness, and
Boarding House Category in Hotel Taxpayer Compliance, Semarang which has a awareness has a significant effect on socialization regarding taxation affect
The City of Semarang Boarding House Category in boarding house business taking taxpayer compliance, evidenced by the compliance behavior. The research
The City of Semarang. The samples with accidental calculated t value of 2.025 and a aims to understand the relationship
Virtual International sampling method. Data significant value of 0.046. And tax between these factors and adherence
Conference on Economics, collection was carried out socialization has no significant effect on to tax laws within the boarding house
Law and Humanities, 2(1), through field studies by taxpayer compliance, as evidenced by sector.
216–224. Retrieved from distributing 95 questionnaires to the t-value of 1.775 and a significant
https://callforpaper.unw.ac.id boarding house business value of 0.079.
/index.php/ICOELH/article/vi owners in the city of Semarang.
ew/637 The data analysis technique
used is multiple regression
analysis using SPSS software
version 22, testing the data with
data quality tests, classical
assumption tests, and
hypothesis testing.
THE IMPACT TAX Hantono (2021). THE Three main methods used in The simultaneous have a significant The theme explores how tax The variables in this study are the
KNOWLEDGE, TAX IMPACT TAX this research. effect on tax compliance. It can be knowledge, awareness, and morale tax knowledge, tax awareness, tax
AWARENESS, TAX MORALE KNOWLEDGE, TAX Variable Measurement- is the concluded that tax knowledge influence tax compliance, specifically in morale, and tax compliance.
TOWARD TAX AWARENESS, TAX determination of numbers or mitigation, tax awareness, and tax the context of boarding house taxation.
COMPLIANCE BOARDING MORALE TOWARD TAX other symbols for objects' morale towards tax compliance. The It emphasizes the importance of
HOUSE TAX COMPLIANCE BOARDING characteristics according to a results of t-test showed that tax educating taxpayers about tax laws,
HOUSE TAX. International set of predefined rules knowledge isn't approved and indicates fostering positive attitudes toward
Journal of Research - Data Analysis Method- it is the it has a significant impact on affecting taxation, and creating environments
GRANTHAALAYAH, 9(1), multiple regression method. tax compliance, tax awareness is conducive to voluntary compliance.
49-65. DOI: Descriptive Statistic Test- approved, and indicates has less
https://doi.org/10.29121/ According to Chandrarin (2017), impact on affecting tax compliance, tax
granthaalayah.v9.i1.2021.29 a descriptive statistics test is morale isn't approved. It indicates has a
66 conducted to test and explain great impact on affecting tax
the observed sample's compliance. The results of F test
characteristics. Descriptive showed that both of the independent
statistics test results are usually variables are simultaneously affecting
in the form of a table containing tax compliance. R Square's result is
the name of the observed 0.710, which shows that 71 % of tax
variables, the mean, standard compliance mitigation can be explained
deviation, maximum and by tax knowledge, tax awareness, and
minimum, followed by tax morale.
explanations in the form of
narratives that explain the
interpretation of the table's
contents.
The Influence of Risk Anuar, S., Abdul Rahman, This study used primary data The study examines the impact of risk The theme focuses on understanding The variables of this study are tax
Preference and Financial R., Nastiti, R., Ruwanti, G., obtained from the preference and financial condition on the factors influencing tax compliance compliance, risk preference and
Condition on Tax & Norbaiti, N. (2024). The questionnaire. In addition, the tax compliance regarding boarding regarding boarding house taxes in financial condition.
Compliance Influence of Risk Preference respondents of this study were house taxes. It finds that risk Banjarmasin, Indonesia. Specifically, it
of Boarding House Tax in and Financial Condition on the preference, influenced by Prospect examines how individuals' risk
Banjarmasin Tax Compliance of Boarding taxpayers who owned a Theory, and financial condition both preferences and financial conditions
House Tax in boarding house in Banjarmasin positively affect tax compliance. This impact their adherence to tax
Banjarmasin. INTERNATIO chosen by research sheds light on how boarding regulations related to boarding house
NAL JOURNAL OF using purposive sampling. house owners fulfill tax obligations and properties in the region.
TRENDS IN ACCOUNTING Furthermore, multiple contributes to local government
RESEARCH, 3(1), 016-025. regression analysis was revenue, particularly in Banjarmasin,
 https://doi.org/10.54951/ijtar. employed to analyze the Indonesia. It suggests broader
v3i1.291 obtained data. implications for tax research influenced
by economic and political factors in the
country.
ANALYSIS PRODUCER Putra, T. S. E. (2016). The method used in this study The results of this study the behavior of The theme revolves around analyzing The study's variables range from
BEHAVIOR (BOARDING Analysis of producer using qualitative research the manufacturer of the taxes charged how boarding house owners react to the boarding home owners'
HOUSE OWNERS) behavior (boarding house methods with descriptive study. to the customer with a percentage of the implementation of a hotel tax behavior to the imposed hotel tax.
TOWARDS THE owners) towards the A qualitative approach is 50%, the tax charged to producers by tailored for their businesses. It delves
IMPLEMENTATION OF implementation of hotel tax research that aims to 20%, the reduction in the facility by into their behavior, strategies for
HOTEL TAX CATEGORIZED categorized for boarding understand the phenomenon of 10%, and increase the number of compliance or evasion, and the overall
FOR BOARDING HOUSES houses. Jurnal Ilmiah what is experienced by the rooms by 20%. Consumer behavior that economic impact on both owners and
Manajemen dan Bisnis subject to be studied holistically dorm room tenant willing to move to the hospitality sector. Additionally, it
(JIMB). Retrieved from (Moleong, 2006). another boarding house as many as 11 examines the regulatory landscape and
https://jimfeb.ub.ac.id/index. people and tenant’s dorm room who broader implications for the industry.
php/jimfeb/article/view/3084 was not willing to move as many as Top of Form
nine people. Consumers who do not Bottom of Form
wish to move because they are already
comfortable with boarding at the
moment, so that consumers are not
concerned about the increase in rental
prices boarding, but there are some
consumers do not increase the price of
rental boarding house.
ASSESSING HOUSE- Adapesah, N. Using systematic random The findings revealed that respondents’ The study examines the level of The study investigates the degree
OWNERS’ LEVEL OF (2017). Assessing house- sampling technique, survey level of compliance with the national compliance among house-owners with to which house-owners in selected
COMPLIANCE WITH THE owners’ level of compliance questionnaires were building regulation and bylaws is the National Building Regulations and districts of the Upper East Region
NATIONAL BUILDING with the national building administered to a sample of one generally low. The study also revealed Bylaws in selected districts of the Upper comply with the National Building
REGULATIONS AND regulations and bylaws a hundred and eight(108) house- that respondents do not strictly adhere East Region. By employing a case Regulations and Bylaws. It aims to
BYLAWS: A CASE STUDY case study of selected owners’ and a response rate of to the building regulations and by laws. study approach, it delves into the extent understand the level of adherence
OF SELECTED DISTRICTS districts in the Upper East 60% was achieved. The findings of the study revealed the to which house-owners adhere to to these regulations, considering
IN THE UPPER EAST region (Doctoral key factors influencing house- owners/ regulatory standards, aiming to regional differences within the
REGION dissertation, University of developers propensity to comply with understand regional compliance Upper East Region. The focus is
Education, Winneba). building regulations and byelaws in the patterns and identify potential areas for on assessing compliance as the
upper east region to include; channels improvement. This research sheds light dependent variable, while the
 to obtain building permit are too on the importance of regulatory independent variable is the set of
bureaucratic coupled with over compliance in ensuring safe and regulations and bylaws governing
delayance, ignorance to L I 1630,luke standardized construction practices building construction and
warm attitude of personnel responsible within the region. maintenance.
for processing building documents at
the Assemblies and bribery. The
findings also revealed that the key
barriers to house-owners’ compliances
with building regulations and bylaws
include; the permit process is bedeviled
with bureaucracies thus hindering the
efficiency and the effectiveness of the
permit acquisition process and lack of
transparency at the Assemblies
regarding permit issuance. Based on
these findings the study has made
suggestions which if adopted would go
a long way to enhance house-owners’
compliance with building Regulations
and bylaws in the study setting.
Analysis of the Effect of Diah Purwani Susanti, The sampling technique used in There is a positive and significant The theme of the statement is the The statement suggests that both
Local Taxpayer Service and H.Mochamad Edris, & this study was proportional effect of Local Taxpayer relationship between local taxpayer local and regional taxpayer
Awareness on Compliance Mamik Indaryani. (2023). random sampling. The Awareness on Satisfaction, service and awareness with compliance awareness positively influence
in Paying Building Permit Analysis of the Effect of collection method uses a Satisfaction provides added value in in paying building permit fees, with satisfaction, which in turn
Fees Through Satisfaction Local Taxpayer Service and questionnaire. The sources and mediating the effect of Services on satisfaction acting as an intervening enhances compliance with paying
as an Intervening Variable Awareness on Compliance types of this research are Compliance Paying Building Permit variable. This theme involves examining building permit fees at the
in Paying Building Permit primary data and secondary Fees at the Investment Service and how the quality of taxpayer services, Investment Service and One-Stop
Fees Through Satisfaction data. One Stop Integrated Service in Pati along with awareness levels, influences Integrated Service offices in Pati
as an Intervening Regency, Satisfaction provides added satisfaction, which then affects Regency. Satisfaction acts as a
Variable. Journal of Finance value in mediating Regional Taxpayer compliance behavior regarding building mediator between awareness,
and Business Digital, 2(1), Awareness Compliance with Paying permit fees. service quality, and compliance.
1–14. Building Permit Fees at the Investment
https://doi.org/10.55927/jfbd. and One-Stop Service Office of Pati
v2i1.3365 Regency.
EFFECT OF TAXPAYER Omondi, J. A., & Theuri, J. For this study, descriptive The study concluded that tax The study examines tax compliance The study emphasizes the
AWARENESS AND M. (2019). Effect of taxpayer design was adopted. The awareness and education is important among small-scale traders in Nakuru significance of tax awareness and
COMPLIANCE COSTS ON awareness and compliance researcher does not manipulate in tax compliance as it makes the Town, Kenya, focusing on the influence education in enhancing tax
TAX COMPLIANCE AMONG costs on tax compliance the variables; he only reports traders knowledgeable in regards to of taxpayer awareness and compliance compliance among traders. It
SMALL SCALE TRADERS IN among small scale traders in what happened or what is matters relating to tax laws and costs. It explores how traders' highlights the importance of
NAKURU TOWN, KENYA Nakuru town, happening. It is a structured regulation thereby improving understanding of tax obligations and the traders' knowledge regarding tax
Kenya'. International way of inquiring for the data compliance. It ensures that the expenses associated with compliance laws, regulations, proper record-
Academic Journal of required and articulates it. It taxpayers obtain their PIN and affect their willingness to comply with keeping, deadlines for tax
Economics and clearly defines from where the understand the need for proper record tax regulations. By investigating these payments, and income
Finance, 3(3), 279-295. data will be sourced from and keeping as required by the authority. It factors, the study aims to provide deductions. Additionally, it
guides on how the questions also helps the traders understand when insights into the dynamics shaping tax underscores the impact of
will be answered. different taxes are due and payable within the compliance behavior among this compliance costs on tax
research designs affect the type stipulated period. And it makes the demographic. compliance levels, suggesting that
of responses to be received traders aware of the income to be Top of Form higher compliance costs tend to
thus impacting on the research deducted when computing the taxable Bottom of Form result in increased compliance
interventions. Research design income. The study also concluded that among traders. Compliance costs
thus deals with a logical compliance costs significantly affects encompass various financial and
problem and not a logistical the tax compliance level, this is non-financial expenses incurred
problem' (Yin, 2009; Creswell, because the higher the compliance by traders to adhere to tax laws,
2013). costs the higher the compliance levels including expenses related to
as the traders would be able to avoid regulatory bodies, labor, internal
issues that would lead to higher costs processes, tax fairness, and tax
such as costs of dealing with regulatory rates. Understanding these
bodies, labor, internal cost, tax fairness variables is essential for
and high tax rates. comprehending the dynamics of
tax compliance behaviors among
traders.
THE EFFECT OF TAX Safitri, C., Budiarto, A., & This research data includes The results of this study are Tax The study investigates how tax The study suggests that Tax
KNOWLEDGE, TAX Romadon, A. S. (2023). THE quantitative research data Knowledge and Tax Administration knowledge, the dissemination of tax Knowledge and Tax Administration
DISSEMINATION AND EFFECT OF TAX which is a research method System Modernization have a positive information, and the modernization of System Modernization positively
MODERNIZATION OF THE KNOWLEDGE, TAX that uses measurement, and significant effect on Taxpayer tax administration systems impact influence Taxpayer Compliance,
TAX ADMINISTRATION DISSEMINATION AND Primary data sources were Compliance, while Tax Socialization has taxpayer compliance, focusing on while Tax Socialization does not
SYSTEM ON TAXPAYER MODERNIZATION OF THE obtained directly from research no effect on Taxpayer Compliance. Bandeng Presto MSMEs registered in have a significant impact on
COMPLIANCE (CASE TAX ADMINISTRATION subjects or respondents the IUMK Semarang City. It aims to Taxpayer Compliance.
STUDY OF BANDENG SYSTEM ON TAXPAYER through questionnaires understand how these factors influence
PRESTO MSMES COMPLIANCE (CASE compliance behavior within this specific
REGISTERED IN THE IUMK STUDY OF BANDENG demographic and geographical context.
SEMARANG CITY) PRESTO MSMES
REGISTERED IN THE
IUMK SEMARANG
CITY). Jurnal
Ekonomi, 12(3), 1102–1115.
Retrieved from
https://ejournal.seaninstitute.
or.id/index.php/Ekonomi/arti
cle/view/2340
Business Intelligence of Asman, Z., & Manurung, A. This approach is carried out by The results of the study show that Enhancing Sustainability in MSME The research includes the
MSMEs Boarding Houses, H. (2023). Business using systematization in active participation from all components Boarding Houses through Business discussion regarding the various
and Their Sustainability Intelligence of MSMEs collecting and selecting of SMEs is needed, and government Intelligence: A Case Study in South aspects relating to business
(Case Study of Boarding Boarding Houses, and Their literature sources that are support alone is not enough. The Tangerang City. resilience, such as supply chain,
Houses in South Tangerang Sustainability (Case Study relevant to the research topic government can maximize socialization risk management, business
City) of Boarding Houses in South and identifying the main themes with the help of local governments so continuity and organizational
Tangerang City). Dinasti or concepts raised in the that assistance can be received culture.
International Journal of literature (Miles, & Saldana, properly. In addition, SMEs play a role
Management Science, 4(6), 2018) . This research method in strengthening business resilience
1196–1203. also involves an in-depth through continuous innovation,
https://doi.org/10.31933/dijm qualitative analysis of the adaptation and collaboration with
s.v4i6.1956 contents of related literature stakeholders.
sources, so as to produce a
deeper and more complex
understanding of the topic
under study. In addition, this
methodology also includes a
critical evaluation of the
literature sources used to avoid
bias or lack of information. The
results of this study can provide
 a significant contribution to the
development of thinking and
understanding of the topics
studied.
FACTORS AFFECTING THE Agusetyani, C.A., Khusnah, Data used in this study are Based on the results of data analysis, it Taxpayer Compliance in the Boarding The variables in this study are:
TAXPAYER COMPLIANCE H., & Wahyuningtyas, E.T. primary data derived from can be concluded that the results of the House Industry: An Examination of Tax awareness, sanctions, tax
TAX ON BOARDING HOUSE (2018). FACTORS questionnaires or data obtained five factors that influence taxpayer Factors Influencing Compliance with authorities, environment, and tax
ACCORDING TO THE AFFECTING THE directly by the researchers by compliance on boarding houses which Surabaya City Regulation Number 4 of regulation knowledge.
SURABAYA CITY
REGULATION NUMBER 4 TAXPAYER COMPLIANCE means of compiling a list of consist of awareness, sanctions, tax 2011 in the Wonocoro Region.
OF 2011 IN THE TAX ON BOARDING questions to the respondent. authorities, environment, and tax
WONOCOLO REGION HOUSE ACCORDING TO The population in this study is regulation knowledge are only one
THE SURABAYA CITY the taxpayer on tax boarding factor that influences taxpayer
REGULATION NUMBER 4 house in the region covering compliance, namely tax sanctions
OF 2011 IN THE Wonocolo Village of
WONOCOLO REGION. The Sidosermo,Village of sill
1st International Conference Merisi,Village of
on Technopreneurship and Margorejo,Drying the Village
Education 2018 - November Wonosari,Village of
14, 2018, 1(1). Siwalankerto,According to the
https://conferences.unusa.a data (www.dppksby.com), The
c.id/index.php/ICTE18/articl number of boarders in the area
e/view/447 there Wonocolo 55 boarding
houses listed in taxpayer.
Sampling was conducted using
random sampling, where
sampling was conducted
randomly by using techniques
fishbowl or
sweepstakes.Analysis Method
Analysis of the data used in this
study is a model of multiple
linear regression analysis.
Intended use multiple linear
regression analysis was to test
 the effect of two or more
independent variables of
refractive

Analysis of the Widyastuti, T. A. R., & This study uses a qualitative The results of the study show that The theme of this study focuses on the The variables in this study are:
Implementation of Hotel Tax Hidayat, D. (2022). Analysis approach with a descriptive social, economic, and political challenges and opportunities in Hotel 1. Standards and policy
Collection on Boarding of the Implementation of type of research (Creswell, conditions also influence the Tax Collection from Boarding Houses of objectives
Houses in Depok City in Hotel Tax Collection on 2017; achievement of the hotel tax revenue Depok City from 2018 to 2021. 2. Resources
2018-2021 Boarding Houses in Depok
City in 2018-2021. Ilomata Guba & Lincoln, 1994). target for boarding houses. 3. Relationships between
International Journal of Tax The data collection techniques Organizations
and Accounting, 3(4), 448- used 4. Characteristics of implementing
460. in this study were in the form of agents
https://doi.org/10.52728/ijtc.
observation, documentation and 5. Social, economic and political
v3i4.604 interviews with several Conditions
informants, including the chief 6. Disposition of implementors
tax officer of the sub-division of
data collection and registration
of the Regional Finance Agency
of Depok City, Academic
Lecturer of the STIAMI Institute
and
three taxpayers who own
boarding houses.
The analysis process carried
out by the researcher is doing
data reduction, presenting data
and drawing.
Empirical Study of Moral Kantohe, M.S. S., & This study uses quantitative The results of this study showed that The theme of this study focuses mainly This study looks into the internal
Obligations, Trust in Kambey, J. (2021). Empirical and descriptive analysis with taxpayer compliance to pay taxes is on the explanation of taxpayer’s factors of taxpayer’s compliance
Government and Intention Study of Moral Obligations, questionnaire data collection based on the intention to behave compliance behavior, specifically the behavior, namely:
to Be Compliant toward Tax Trust in Government and methods, documentation and obediently and the taxpayer's trust in internal factors, like on (1) how morale 1. The perception of
Compliance
Intention to Be Compliant literature study. While Non- the government in managing the tax of the taxpayer, affects the intention of individual taxpayers
toward Tax Compliance. Probability Sampling method, money paid by taxpayers. In addition, the taxpayer to be compliant and the regarding moral
International Journal of namely purposive sampling is the moral level of taxpayers determines level of taxpayer compliance, (2) how obligations
 Applied Business and used to determine the sample in a person's level of compliance with tax the level of taxpayer’s trust to the 2. trust in government, and
International Management, this study. And the data regulations. However, the taxpayer's government affects taxpayer’s behavior 3. intentions to be
6(3), 13-22. DOI: collected in this study were then trust in the government does not to taxes. (3) how the intention of the compliant.
https://doi.org/10.32535/ijabi analyzed using statistical tools, increase the taxpayer's intention to be taxpayer to be compliant affects the
m.v6i3.1325 namely descriptive data compliant. This is because when a taxpayer to behave obediently to taxes.
analysis and inferential data taxpayer trusts the government, they
analysis. will not only intend to pay taxes but will
immediately manifest their actions by
paying taxes. Thus, trust in the
government will have a direct effect on
tax compliance behavior.
The Effect of Taxpayer Metanoia, F., & Supadmi, This study uses a quantitative Taxpayer awareness has no effect on The theme of this study focuses on the The research object used by the
Awareness and Tax N.L. (2021). The Effect of approach research design with taxpayer compliance with boarding effect of taxpayer awareness and tax researcher is taxpayer awareness,
Sanctions on Hotel Taxpayer Awareness and an associative level of house hotels. This means that the level sanctions on the hotel taxpayer tax sanctions, and taxpayer
Taxpayer Compliance Tax Sanctions on Hotel of awareness of boarding house hotel compliance. compliance of boarding house
(Study on the Taxpayer of explanation. While the data
the Boarding House Hotel in Taxpayer Compliance collection methods used by taxpayers in this study is still low to be hotels in South Kuta District,
South Kuta District) (Study on the Taxpayer of researchers in this study able to influence taxpayer compliance Badung Regency.
the Boarding House Hotel in include non-participant in carrying out their obligations. Tax
South Kuta District). observation, and distributing sanctions have a positive and
International Journal of significant effect on taxpayer
questionnaires. The data
Management and compliance of boarding house hotels.
analysis technique used are
Commerce Innovation, 9(1), This means that the size of the tax
descriptive statistical analysis,
350-355. sanction will affect the compliance of
classical assumption test,
the boarding house hotel taxpayer.
multiple linear regression
analysis, coefficient of
determination test, model
feasibility test, and hypothesis
testing.
Analysis of Regulatory Wulandari, N. (2015). The method used in this study Based on the results of the research The theme of this study focuses on the The variables in this study are:
Compliance Taxpayers of Analysis of Regulatory using qualitative research conducted there are 36 boarding analyzation of the behavior of 1. Tax charged to the
Malang City Number 16 Year Compliance Taxpayers of houses with more than 10 room’s consumers and producers against the customers (tenants)
methods with descriptive study.
2010 Category Tax Boarding Malang City Number 16 amount more than 10, but only 19 said regulation. 2. Taxes charged to
House The technique of collection data
Year 2010 Category Tax which researchers did boarding houses registered as taxes of producers (business
Boarding House. Taxation consisting of several things, Boarding House, while 17 boarding owner of boarding house)
Student Journal, 7 (1). which was: literature review and houses have not registered. There are 3. Reduction in facility
field study. Data analysis several things done by the owner to 4. Increase on the number
techniques in this study using overcome the tax payment. 50% of the of rooms
qualitative data analysis tenants pay the tax by themselves, 20%
techniques to the type of of the owners pay the tax from the
illustrative method. monthly fixed income hey obtains, 10%
of the owners reduce the facilities, and
20% of he owners add the number of
the room. Consumer behavior as a
tenant that the tenant wishes to move to
another boarding house as many as 11
people and tenants dorm room who
was not willing to move as many as 9
people. Consumers who do not wish to
move because they are already
comfortable with boarding at the
moment, so that consumers are not
concerned about the increase in rental
prices boarding, but there are some
consumers have not been raising rents.
There are some suggestions for
maximizing Malang City Government
Regulation No. 16 of 2010. First,
Regional Revenue Office Malang
should provide socialization to the
consumer to be known for what this tax
and also benefits from this tax. Second,
Business owners of boarding house
(manufacturers) should socialize the
amount of tax to the tenants of boarding
house (consumers), so that the tenants
do not complain with the existence of
the boarding house tax. Third, Tenants
of rented room (consumers) must
accept the burden of this tax, because
the tax is passed on to consumers