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

Authors

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

Keywords:

tax planning, tax compliance, tax obligations, transport sector

Abstract

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 (alpha 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, with a correlation coefficient of 0.776 and a probability value lower than 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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