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

Luk Luk Fuadah, Kencana Dewi, Mukhtaruddin Mukhtaruddin, Umi Kalsum and Anton Arisman
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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

Sustainability, 2022, vol. 14, issue 7, 1-17

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.

Keywords: sustainability reporting; e-commerce; tax avoidance; organizational culture; firm performance; small and medium enterprises (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2022
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