The imposition of hotel taxes on boarding houses needs special attention because the imposition of taxes equivalent to hotel taxes is considered unfair by the community, especially boarding house owners. Local district/city governments as representatives of the state in the regulation regarding the imposition of hotel taxes on boarding houses are expected to be able to create the policy of applying hotel taxes to boarding houses following the principle of tax collection, to increase the compliance of boarding house taxpayers.

Outstanding Cooperatives are cooperatives that have achievements in obtaining their performance in terms of organizational aspects, management, management aspects, productivity aspects, and benefit and impact aspects of cooperatives that are stipulated by the Decree of the State Minister for Cooperatives and Small and Medium Enterprises. The State Ministry for Cooperatives and Small and Medium Enterprises (Kementerian Koperasi dan Usaha Kecil Menengah) has launched a cooperative achievement assessment program to develop and make existing cooperatives a success. The prediction of cooperative achievements is expected to motivate existing cooperatives to function as economic institutions capable of improving the welfare of members in particular and society in general and building a national economic order that creates a developed, just. A prosperous society based on Pancasila and the 1945 Constitution. Building a national economic order creates a developed, just, and prosperous society based on Pancasila and the 1945 Constitution.