This study aims to determine the influence of idealism, experienceiand professional commitment to ethical decision-making of registered tax consultant in the territory of Bali-Nusa Tenggara. This study uses primary data that based on respondent’s answers on questionnaires that were distributed to 114 Registered Tax Consultant in the Territory of Bali-Nusa Tenggara. Sampling technique used is purposive sampling. The population uses all member of IKPI (Association of Tax Consultants Indonesia) Bali-Nusa Tenggara region as many as 114 people and based on criteria, specified number of samples are 90 people. The analysis shows that the idealism, experience, and professional commitment have positive impact to ethical decision making of registered tax consultant.

The purpose of this research is to determine the effectiveness of credits on the SMEs productivity and the income of cooperative members' SMEs in Padangsambian Village. The analytical tool that used on this research is the SEM analysis of Partial Least Square (PLS). This study uses primary data conducted by distributing questionnaires to SMEs that borrow business loans on the Padangsambian Village as many as 100 respondents. The results of the research analysis test show (i) The effectiveness of the use of business credit has a positive and significant effect on the productivity of SMEs in Padangsambian Village. (ii) Productivity of SMEs has a positive and significant effect on the income of SMEs in Padangsambian Village. (iii) The effectiveness of the use of SME business credit in Padangsambian Village has a positive and significant effect on the income of SMEs in Padangsambian Village through the productivity of the UKM.