The Deduction System as a Tax Compliance Strategy: A Peruvian Case

Vargas Figueroa J.; Linares Guerrero M.; Diaz Angulo S.J.; Mendo Callirgos C.V. · IBIMA Business Review (2023) · DOI: 10.5171/2023.239727

Resumen

The research aimed to determine the relationship between the deduction system and tax compliance, showing a Peruvian case speci:ically in a service company; regarding the methodology used, it is: type of basic research, quantitative approach, non-experimental design and correlational descriptive level. On the other hand, the population was made up of 6 collaborators; the technique used was the survey and the instrument was the questionnaire developed under the Likert scale. Whose result showed a signi:icance P value of 0.001 <0.05; the null hypothesis is rejected and the hypothesis of the researcher is accepted, therefore, the system of deductions is related to tax compliance, with a con:idence level of 95%. In addition, the correlation coef:icient is 0.971, indicating a strong positive relationship. Concluding that there is a strong positive relationship between the deduction system and tax compliance, thus allowing to increase the tax revenues of the state due to the ful:illment of its tax obligations of service companies. Copyright

Instituciones: Universidad Privada del Norte