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Bali's economic growth should be in line with the increase in state revenues from the tax sector, but the tax sector revenue does not reach the target. The Tax Amnesty policy is one of the real efforts carried out with the hope that to improve taxpayer compliance increase tax revenue. This study examined the success of the tax amnesty in terms of the understanding of taxpayers on Tax Amnesty. South Badung region was the location of this study and the sample of this study was taxpayer of a business entity engaged in the tourism sector. The analysis technique used was statistical analysis with a simple linear regression test. The result revealed that Tax Amnesty had a significant impact on taxpayer compliance in the tourism industry sector in Bali in terms of the taxpayer's understanding of Tax Amnesty which means that the more taxpayers understand about Tax Amnesty it will increase taxpayer compliance in the tourism industry sector in carrying out obligations taxation. Pertumbuhan ekonomi Bali seharusnya selaras dengan peningkatan penerimaan negara dari sektor pajak namun penerimaan sektor pajak tidak mencapai target yang telah ditetapkan. Kebijakan Tax Amnesty merupakan salah satu usaha nyata dilakukan dengan harapan bahwa untuk meningkatkan kepatuhan wajib pajak meningkatkan penerimaan pajak. Penelitian ini menguji keberhasilan tax amnesty ditinjau dari permahaman wajib pajak atas Tax Amnesty. Lokasi Penelitian dilakukan pada kawasan Badung Selatan dan merupakan wajib pajak Badan Usaha yang bergerak di sektor pariwisata. Teknik analisis yang digunakan yaitu analisis statistik dengan uji regresi linear sederhana. Hasil penelitian membuktikan Tax Amnesty memberikan dampak signifikan terhadap kepatuhan wajib pajak yang bergerak di sektor industri pariwisata di Bali ditinjau pemahaman wajib pajak atas Tax Amnesty yang berarti bahwa semakin paham wajib pajak tentang Tax Amnesty maka akan meningkatkan kepatuhan wajib pajak yang begerak disektor industri pariwisata di Bali dalam melaksanakan kewajiban perpajakan.

Financial distress prediction is an interesting topic to be studied because of its significant impact on various stakeholders. Various methods have been developed to predict the company's financial distress. Among the famous models, the Support Vector Machine (SVM) is claimed to be the most successful model in prediction and classification. SVM is a machine learning method that works on the principle of Structural Risk Minimization (SRM) with the aim of finding the best hyperplane that separates two classes in the input space by maximizing the hyperplane margin and obtaining the best support vector. This study applies the SVM model in predicting the financial distress of property and real estate companies listed on the Indonesia Stock Exchange. There were 18 variables of financial ratios used in this study. By Using Principal Component Analysis (PCA) in feature selections there are five variables selected in this study, namely Return on Assets, Return on Equity, Net Profit Margin, Earning Per Share, and Operating Profit Margin. The SVM model is formed by dividing the training and testing data with 10-fold cross-validation and using three kernels: linear kernel, polynomial, and Radial Basis Function (RBF). The best SVM model formed is the SVM model with RBF kernel type with parameters sigma = 1 and C = 1.0 which can predict financial distress with an accuracy value of 82.99% and an error rate of 17.01%.

Not all tourism actors in Indonesia had utilize the e-marketplace. Therefore, one of the Indonesian government's focus is to improve the tourism business process model through e-marketplace based system. The research purpose was to re-engineer the business process of tourism e-marketplace by engaging government, small medium enterprises (SMEs) and tourists. The research used the mixed method approach that conducted by modifying The McKinsey BPR methodology. As the result, this research adding two novel aspects to the previous research which are "role" and "activities". The new tourism e-marketplace business model proposed three kinds of role, namely: (1) government, (2) SMEs, and (3) tourists. This model also introduced activities including catalogue, finance, inventory management, collaboration, order fulfilment and customization. The proposed model was implemented and can be found in http://gonusadua.com. TELOS feasibility study was conducted to evaluate the model and found the final score of 8.3. It can be concluded that this model was feasible to develop and provide benefits for the government, SMEs, as well as the tourist. Beside had a contribution in built a new model of tourism e-marketplace, the research had also constructed a new tourism e-marketplace system with some improvements on the business model.