Relación entre el planeamiento tributario y el cumplimiento de las obligaciones fiscales en una empresa de transportes de Lima

Armando Jesús     Huamán-Villar; William    Cruz-Gonzales; Santiago Saturnino   Patricio-Aparicio; Carmen Giovanna    Cruz-Chagmani de Paye; Javier Eduardo     Paredes-Iparraguirre; César Felipe    Gallardo-Mansilla

doi:10.47606/ACVEN/PH0455

Autores/as

Armando Jesús Huamán-Villar Universidad Nacional Federico Villarreal – Perú https://orcid.org/0009-0009-3347-7597
William Cruz-Gonzales Universidad Nacional Federico Villarreal – Perú https://orcid.org/0000-0002-1655-5671
Santiago Saturnino Patricio-Aparicio Universidad Nacional Federico Villarreal – Perú https://orcid.org/0000-0003-4110-8440
Carmen Giovanna Cruz-Chagmani de Paye Universidad Nacional Federico Villarreal – Perú https://orcid.org/0000-0002-1870-5514
Javier Eduardo Paredes-Iparraguirre Universidad Nacional Federico Villarreal – Perú https://orcid.org/0009-0006-1622-6049
César Felipe Gallardo-Mansilla Universidad Nacional Federico Villarreal – Perú https://orcid.org/0000-0002-5333-1191

DOI:

https://doi.org/10.47606/ACVEN/PH0455

Palabras clave:

planeamiento tributario, cumplimiento tributario, obligaciones fiscales, sector transporte

Resumen

The present study aimed to determine the relationship between tax planning and compliance with tax obligations in a transportation company located in the city of Lima. The general hypothesis proposed that there is a significant relationship between both variables. The research was conducted under a quantitative approach, with a non experimental, cross sectional, and correlational design. The population consisted of 25 employees, using a census sampling method. A structured questionnaire with a Likert type scale was used, validated through expert judgment and with high reliability (a = 0.876). For the statistical analysis, descriptive and inferential statistics were applied; due to the absence of normality in the data, the Spearman Rho correlation coefficient was used, establishing a significance level of 0.05. The results showed a positive and statistically significant relationship between tax planning and compliance with tax obligations (rho = 0.776; p < 0.05). It is concluded that a higher level of tax planning is associated with better tax compliance in the analyzed company. As a main limitation, the study is limited to a single organization and a small sample size, which restricts the generalization of the findings.

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