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Jurnal STEI Ekonomi
Published by Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
ISSN : 08540985     EISSN : 25274783     DOI : https://doi.org/10.36406
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal STEI Ekonomi has been published by the Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta. JEMI published two times a year in June and December. Jurnal STEI Ekonomi (JEMI) focuses on issues pertaining empirical investigation on Indonesian economics, accounting and management. JEMI aimed to tie researchers to share high quality publication at national level through blind review process. The article published in JEMI are expected to cover wide range topics in economics, accounting and management and employs standard economics, accounting and management analysis tools focusing on Indonesian economy.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 211 Documents
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Toward a conceptual framework of tax sustainability reporting in SMEs and e-commerce: A systematic literature review and future research agenda Indah Masri; Nelyumna; Petiana Indriati; Syafira Nurhaliza; Muhammad Syarif
Jurnal STEI Ekonomi Vol. 35 No. 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v35i2.497

Abstract

This study aims to develop a conceptual framework of tax sustainability reporting (TSR) for small and medium enterprises (SMEs) and e-commerce by synthesizing literature on sustainability reporting, taxation, digital transformation, and organizational management.  A systematic literature review (SLR) was conducted using the PRISMA protocol and the Theory, Context, Characteristics, and Methodology (TCCM) framework to identify key themes, theoretical foundations, research gaps, and future research directions.  TSR is identified as a multidimensional organizational capability influenced by organizational culture, technological capability, e-commerce adoption, governance, institutional pressures, and stakeholder expectations. Beyond compliance, TSR can enhance transparency, accountability, and sustainable value creation.  This study proposes an integrated framework linking TSR with sustainability accounting, taxation, ESG, digital transformation, and SME management. The framework integrates Stakeholder Theory, Legitimacy Theory, Institutional Theory, and the Resource-Based View and provides a research agenda for future theoretical and empirical studies.

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