Abstract This study aims to analyze the systems and the types of refusal strategies used by students in Yanbu’ul Hikmah Islamic Boarding School in Burneh. The data are identified and analyzed based on the theory of the system of refusal strategies proposed by Beebe at al (1990) and the theory of the types of refusal strategies proposed by Brown and Levinson (1987).This study is conducted by applying a qualitative research design proposed by Bogdan and Biklen (1982). The data of this study are the utterances that contain the system and the types of refusal strategies. The data are collected by using content analysis proposed by Krippendroff (2012). In analyzing the data, the writer uses interactive data analysis proposed by Miles and Huberman (1994).In findings, the writer found out 22 data which are classified into two systems of refusal strategies. There are 4 data that are classified as direct refusal, and 18 data that are classified as indirect refusal. The writer found 22 data which are classified into three types of refusal strategies. Positive politeness strategies have 6 data. The six data of positive politeness strategies are divided into new solution (4 data) and promise (2 data). However, the use of excuse and show sympathy is not found. Negative politeness strategies have 3 data. The three data indicate explicitness, but the expression of refusal in less coercive way to minimize impingement is not found. There are 13 data indicate as Offrecord strategies. Keywords: Refusal Strategy, The Systems and The Types of Refusal Strategies. Yanbu’ulHikmah.

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