The subjects data collected were purposively selected via an interview, asking the subjects who had experienced using tax maps and registered assets in taxation. The key informants participating in this study were 20 people who had involved in using tax maps and registered assets for more than 2 years in their work, including local administrators, municipality council members, municipality staff holding administrative positions, staff at operational level, and hired working staff.
The instrument used to collect the data was an interview form. A content analysis was used to analyze the collected data based a set conceptual framework.