Introduction toThe Problem: In early 2019, the total data on Building Permits for Boarding Houses in Yogyakarta City reached more than 700 houses, and the local tax revenue for the category Boarding House did not reach 40 homes yearly. The urgency of enforcement of the boarding house tax regulation is relevant to increasing tax compliance rates and local revenue from boarding houses.Objective Study: This study examines the enforcement of the Regional Regulation of Number 1 of 2011 on Local Tax and the obstacles to its implementation using the law system components, the law enforcement factors and the law enforcement elements. Methodology:The data used are primary data and secondary data through a regulatory approach. Data collection uses a structured interview process by interviewing five interviewees who handled the enforcement of boarding house tax rules. Findings: The service quality of tax authority factor, law enforcement officers' factor, and tax sanctions factor have adjusted the public needs (as a legal benefit) and legal certainty while does not provide justice to the community. Implications of the study for tax policy of the Boarding House category are the imposition of 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.

AbstrakPenelitian dilatarbelakangi oleh kurangnya disiplin belajar pada pembelajaran mata kuliah praktik Program Studi Pendidikan Kesejahteraan Keluarga Keahlian Tata Busana yang dapat berdampak pada proses pembelajaran. Tujuan penelitian ini melihat kedisiplinan mahasiswa Program Studi Pendidikan Kesejahteraan Keluarga Keahlian Tata Busana dari aspek:1) ketepatan waktu, 2 kesiapan bertindak. Metodologi penelitian yang digunakan adalah deskriptif kuantitatif. Populasi berjumlah 144 orang dan sampel berjumlah 72 orang menggunakan teknik pengambilan sampel yaitu istematik random sampling. Teknik pengumpulan data menggunakan kusioner. Teknik analisis data menggunakan spss 16. Hasil penelitian menunjukkan bahwa disiplin belajar pada pembelajaran praktik dalam aspek 1) ketepatan waktu cukup (50%), 2) kesiapan bertindak cukup (58%). Kesimpulannya bahwa mahasiswa sebagian hadir tepat waktu, sebagian menyelesaikan tugas praktik tepat waktu dan sebagian mahasiswa yang mempersiapkan perlengkapan belajar. Saran penelitian ini adalah sebaiknya adanya kerjasama antara mahasiswa dan dosen untuk meningkatkan disiplin belajar pada pembelajaran praktik.  Kata Kunci: disiplin, pembelajaran, praktik.AbstractThis research is motivated by the lack of discipline in learning practical subjects PKK Study Program in The  IKK Departemenet of FPP UNP which can have an impact on the Fashion Skill PKK Study Program from aspects: 1) timeliness, 2) readliness to act. The research methodology used is descriptive quantitative. The population is 144 people and a sample of 72 is determined based on the sampling technique that is systematic random rampling. The technique of  collecting data uses a questionnaire. Data analysis techniques  uses spss 16. The results of the study show that discipline in practical learning in terms of aspects 1) timeliness is enough (50%), 2) readliness to act is enough (58%). The conclusion is that some of the students attend on time, some students complete assignments on time, some who complete the assignment on time, some students prepare learning equipment. The research suggestion is that there  should be collaboration between lectures and students so that the discipline of learning in practical learning can be improved. Keywords: discipline, learning, practice.