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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

Year: 2022

Type: article

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.

Source: Sustainability

DOI: 10.3390/su14073738

Authors: Luk Luk Fuadah, Kencana Dewi, Mukhtaruddin Mukhtaruddin, Umi Kalsum, Anton Arisman

Institutions: Sriwijaya University, Universitas Multi Data Palembang

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: gold

Estimated APC paid: $2,094