every place has different way in thanking. As a result, every EFL learner who has different language background has different way in expressing gratitude. It will
affect   them   in   performing   gratitude   expression   in   target   language   in   certain situation.
2.4 Cheng’s Taxonomy
The taxonomy of thanking is elaborated below: 1
Thanking It consists of three subcategories, first is by using the word thank e. g:.
thanks,   thank   you,   thank   you   so   much.   Second   is   thanking   and   stating   the favor   e.   g.   thank   you   for   watching,   thank   you   for   your   help.   The   last   is
thanking and mentioning the imposition caused by the favor e. g thank you so much for letting me borrow it those extra days.
2 Appreciation
In   appreciation   strategy,   there   are   two   subcategories—using   the   word appreciate  without   elaboration   I   appreciate   it   and   mentioning   imposition
caused by the favor I really appreciate your time and effort.
3 Positive feelings
There are three subcategories in positive feelings namely expressing the positive   reaction   to   the   favor   giver   you   are   my   superhero,   expressing   the
positive   reaction   to   the   object   of   the   favor   this   pen   is   really   useful,   and expressing the positive reaction to the outcome to the favor I will keep you
posted on what happens.
4 Apology
Apology strategy has five subcategories—using only apologizing word I am sorry, I apologize, using apologizing words and stating the favor of the
fact I am sorry for the short notice, using apologizing words and mentioning the imposition caused by the favor sorry it took me so long to get it back to
you, criticizing or blaming oneself Because you break up with your girl or
boyfriend, you say “I am such an idiot”, and expressing embarrassment I am so embarrassing.
5 Recognition of Imposition
There   are   three   subcategories   included   in   recognition   of   imposition. They are acknowledging the imposition your teacher asked you to submit the
assignment on time and you said “I know you did not allow me extra time”, stating   the   need   for   the   favor   you   need   an   extra   time   to   submit   your
assignment, and then you said this to your teacher “I usually do not try to ask for extra time, but this time I need it”, and diminishing the need of the favor
your friend help you by borrowing you some money and you said “you did not have to do that”. This strategy can be accompanied by thanking, appreciation,
and apology strategies.
6  Repayment This   strategy   has   three   subcategories,   including   offering   or   promising
service,   money,   food,   or   goods   can   I   buy   your   dinner   and   beer   for   this?; indicating  hisher indebtedness  your  friend  help you  to do your  assignment
even   shehe   has  another   planning   and   you   said   “I   owe  you   big  time”;   and promising future self-restrain or self-improvement you did something terrible
to   your   friend   and   you   promise   to   herhim   by   saying   “it   will   not   happen again”.
7 Alerter
Blum Kulka, House, and Kasper as cited in Cheng, 2005:  49 define
alerter   as   an   element   functioning   as   an   attention   getter   or   an   address   term preceding the actual speech act in order to gain the hearer’s attention or signal
of interpersonal relationship. In Cheng’s study, alerter is classified as attention getter hi, hai, oh God, oh my, by the way, title Prof, Dr, Mr, Mrs, and name
Grace, Mary, guys, pal, buddy.
8 Others Others are the expressions that do not belong to  any of the strategies
above. There are four subcategories in this section, including here statement here is your book, small talk I think I have seen you before, but I cannot
remember. What do you study?, leave-taking have a nice day, see you soon, and joking you are playing with your friend in her home and you read her
book without permission  to her. She then said “that is why your  boyfriend
want you to break with him, just joking.
2.5 Socio Culture