The Use of Digital Platforms in the Administration of Income Tax for Medical Professionals in Peru

Valderrama-Marquina N.; Valeria Huaman Cabanillas C.; Huerta Alvarez L.A.; Eva Judith Berlanga-Valdez M.; Huerta-Calixto M.C. · 2025 IEEE International Conference on Technology Management, Operations and Decisions, ICTMOD 2025 (2025) · DOI: 10.1109/ictmod66732.2025.11371850

Resumen

This study examines how medical professionals in Lima, Peru use SUNAT's digital platforms to comply with personal income tax obligations. Using a quantitative, descriptive, cross-sectional design, data were collected from 380 physicians selected through simple random sampling. Results reveal low tax knowledge, limited digital literacy, and weak tax motivation, which negatively affect the effective use of digital platforms and compliance with fourth- and fifth-category income regulations. Although digital tools are available, their adoption remains hindered by insufficient training, usability barriers, and low trust in public fiscal management. The study highlights the need for targeted taxpayer education, improved platform design, and stronger institutional transparency to enhance tax compliance and digital adoption among professionals.

Instituciones: Universidad Privada del Norte