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The Relationship between Sustainability Reporting, E-Commerce, Firm Performance and Tax Avoidance with Organizational Culture as Moderating Variable in Small and Medium Enterprises in Palembang

Author

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  • Luk Luk Fuadah

    (Department of Accounting, Faculty of Economics, Universitas Sriwijaya, Indralaya 30862, Indonesia)

  • Kencana Dewi

    (Department of Accounting, Faculty of Economics, Universitas Sriwijaya, Indralaya 30862, Indonesia)

  • Mukhtaruddin Mukhtaruddin

    (Department of Accounting, Faculty of Economics, Universitas Sriwijaya, Indralaya 30862, Indonesia)

  • Umi Kalsum

    (Department of Accounting, Faculty of Economics, Universitas Sriwijaya, Indralaya 30862, Indonesia)

  • Anton Arisman

    (Department of Accounting, Faculty of Economics and Business, Universitas Multi Data Palembang, Palembang 30113, Indonesia)

Abstract

This study aimed to identify the effect of e-commerce and sustainability reporting on tax avoidance and firm performance, as well as determining whether organizational culture acts as a moderating variable in small and medium enterprises in Palembang, South Sumatera, Indonesia. Agency theory and stakeholder theory were employed as a framework. The questionnaires were distributed online to the owners of small and medium enterprises in Palembang; a sample of 211 respondents completed the questionnaire. Partial least square structural equation model regression was used to test and analyze the hypotheses. The results show that sustainability reporting and e-commerce have a positive effect on tax avoidance, while tax avoidance has a positive effect on company performance. However, organizational culture does not act as moderating variable to strengthen the effect of tax avoidance on company performance.

Suggested Citation

  • Luk Luk Fuadah & Kencana Dewi & Mukhtaruddin Mukhtaruddin & Umi Kalsum & Anton Arisman, 2022. "The Relationship between Sustainability Reporting, E-Commerce, Firm Performance and Tax Avoidance with Organizational Culture as Moderating Variable in Small and Medium Enterprises in Palembang," Sustainability, MDPI, vol. 14(7), pages 1-17, March.
    • Handle: RePEc:gam:jsusta:v:14:y:2022:i:7:p:3738-:d:776970
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    References listed on IDEAS

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