Impact of tax evasion on liquidity: a case study Peru
Read ArticleDate of Conference
December 6-7, 2022
Published In
“Exponential Technologies and Global Challenges: Moving toward a new culture of entrepreneurship and innovation for sustainable development”
Location of Conference
Virtual Edition
Authors
Campos Altamirano, María del Pilar
Valles Lujan, Carmen Navy
Alvarado Lavado, Haydee Roxana
Arroyo Rosales, Edwin Alberto
Calvanapón Alva, Flor Alicia
Abstract
This article aims to determine the impact of tax evasion on the liquidity of M Y P MAQUINARIAS E INGENIEROS SOCIEDAD DE RESPONSABILIDAD LIMITADA. Trujillo-2020, it has been observed that the company has been affected by poor communication with the accounting area of the company, causing sanctioning resolutions issued by SUNAT. This research is quantitative, non-experimental design and descriptive-correlational level, with a population focused on M Y P MAQUINARIAS E INGENIEROS SOCIEDAD DE RESPONSABILIDAD LIMITADA Trujillo-2020. In addition, interview and documentary analysis were used as data collection techniques, proving that liquidity is being affected by penalties for tax evasion. Likewise, according to the indicators, we have high liquidity and solvency ratios because they have much more assets than liabilities without having debts with third parties, as their financing is largely their own capital. It is concluded that the company should invest in training for the staff responsible for the generation of information to the accounting area, which in turn are the image of the company.