@thesis{thesis,
		author={Dagut  Marsianus},
		title ={PELAKSANAAN PEMUNGUTAN PAJAK RUMAH KOS (Studi Implementasi Kebijakan Berdasarkan Perda No 2 Tahun 2015, Tentang Pajak Daerah Kota Malang)},
		year={2022},
		url={https://eprints.unmer.ac.id/id/eprint/3592/},
		abstract={Tax is one of the state and regional revenues as the largest main source of funds which has a very important role for the implementation of national development. Taxes are used to finance development that is useful for the common interest with the aim of increasing the welfare and prosperity of the community. Most development in Indonesia is financed from tax revenues. Until now there are still many parties who do not have the awareness to pay taxes. So that those who do not want and do not have awareness of the obligation to pay taxes can be forced to collect them, namely by collecting them using forced letters or confiscation. With the implementation of the boarding house tax collection in Malang City as described in the Malang City Regional Regulation Number 2 of 2015 concerning local taxes, it will certainly cause various arguments and different perceptions for boarding house owners. 
The purpose of this study was to describe scientifically the implementation of the collection of boarding house taxes in the city of Malang. In addition, this research was also conducted to identify and describe the elements of driving and inhibiting tax collection in the city of Malang. 
The method used in this research is using qualitative methods with descriptive research types. This study describes how the views of boarding house owners on the Malang City Regional Regulation Number 2 of 2015 concerning local taxes, especially boarding house taxes. 
The results of this study indicate that the lack of knowledge of boarding house owners regarding boarding taxes is because until now most of them have only received information from the media. In addition, it was found that the boarding tax rate of 5% was considered reasonable but the criteria for the tax object were deemed unfair. Meanwhile, the tax collection mechanism has been deemed appropriate by the boarding house owners. For this reason, the recommendation from the author is the need for direct and equitable socialization as well as data collection from the government and a review of regulations related to the amount of the boarding tax rate and the need for additional criteria for the object of the boarding tax which is not only limited to the number of rooms and room rates, but the government must look at the income received from the rental. the boarding house.}
		}