Systems applied to the control and auditing of the Tax Administration of SMEs in Peru

Camargo Z.R.L.; Chen J.H.N.; Becerra M.R.; Cruz S.C.A.; Orchessi M.E.M.; Camargo J.L. · RISTI - Revista Iberica de Sistemas e Tecnologias de Informacao (2024)

Resumen

The objective of the research is to know the function of tax administration control in small and medium-sized enterprises in Peru, the main problem, how is the tax administration control in small and medium-sized enterprises developed? Hypothesis, the control and inspection has a positive influence on the state’s tax collection. The sample of 50 companies was developed, the instrument used was the questionnaire, and it was applied to companies in Lima, Huánuco and Barranca. Results: 48.9% agree that SUNAT’s audits encourage the omission of tax payments; 42.2% agree that if there is greater understanding and clarity on taxation issues, revenues for the state will increase; 55.6% strongly agree that minimising the payment of taxes affects the state’s economic activities; 46.7% agree that non-compliance with tax regulations is a cause for indirect tax evasion.

Instituciones: Universidad Nacional Federico Villarreal; Universidad Nacional de Barranca