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Taxes are essential in protecting the infrastructure as a great portion of government spending comes from taxes. Understandably, factors like taxpayers’ religiosity, tax amnesty, and tax sanctions have a bearing on taxpayer compliance, an important aspect if the optimal tax required for financing infrastructure is to be maintained. This study seeks to determine how taxpayer religiosity, tax amnesty, and tax sanction influence tax compliance of micro, small and medium enterprises (MSMEs) in Indonesia. A quantitative research method was applying using several liner regression analyses, with three variables as independent focusing on taxpayer religiosity (X1), tax amnesty (X2), tax-sanction (X3), and one dependent variable taxpayer compliance (Y). The research was within MSMEs, and a random sampling technique was used in drawing the sample. Questionnaires were used to elicit primary data while secondary data was collected through literature reviews such as journals, books, and other published materials. The two tests were ascertained and the hypothesized constructs were tested using SEM techniques within SmartPLS. The results of this research show that, 1) Taxpayer Religiosity has a positive and significant effect on Taxpayer Compliance of MSMES in Indonesia. 2) Tax amnesty has a great impact on taxpayer compliance amongst MSMEs in Indonesia. 3) Tax sanction significantly affects taxpayer compliance amongst MSMEs in Indonesia. The research shows that taxpayer religious beliefs, tax amnesty, and tax sanction leads to high levels of tax compliance amongst the MSME sector in Indonesia. It aids in the formulation of necessary moves by the concerned authorities that would in one way or the other address the issue of compliance among the MSMEs.

This paper aims to contribute to the rapidly growing transnational immigrant entrepreneurship (TIE) literature by empirically exploring eco-factors and components from entrepreneurial ecosystem perspectives. Through content analysis of the TIE concepts and definitions of the entrepreneurial ecosystem, the study defines the concept of the immigrant entrepreneurial ecosystem and suggests it as an instrument for studying the relationship between immigrant firms and their business environment. Case studies and qualitative analysis examines and evaluates the dual (host- and home-country) entrepreneurial ecosystem (DEE) and its eco-factors and components. Case studies show cultural norms, in particular, home-country national values and family values, are key players in transnational entrepreneurs who engage in transnational entrepreneurship. The research results support that the DEE framework is a key instrument for the study of the determination of transnational immigrant entrepreneurs’ motivation, strategy, and outcomes. This research theoretically contributes to TIE literature by finding new influential eco-factors and components, thus, enhancing the DEE framework. It also provides suggestions to policymakers and practitioners and further research directions.

This paper addresses issues about how gamification can provide a breakthrough marketing strategy for Garuda Indonesia Loyalty Program. Garuda Indonesia is a well-known national airline in Indonesia. However, the survey found that the Garuda Indonesia loyalty program and does not attractive enough for consumers. Garuda Indonesia should maintain its loyalty program to attract more consumers. Moreover, the frequent flyer program is one way to differentiate the products offered by an airline from other competitors. Answering that phenomenon, Garuda Indonesia launched a mobile application that has several offers for consumers. However, Consumers still tend to choose other mobile applications. Garuda Indonesia’s marketer should encourage consumers to use the mobile application with the loyalty program inside the mobile application. The study suggests that Garuda Indonesia can add the gamification concept to the Garuda Indonesia Mobile application to increase loyalty to GarudaMiles users.