Cumplimiento de las obligaciones tributarias y su relación en la liquidez de las empresas en el sector de construcción del Cusco
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Abstract
Para este artículo científico se examina en investigar el cumplimiento de las obligaciones tributarias y su relación en la liquidez de las empresas en el sector de construcción, cusco 2024, Se empleó un enfoque cuantitativo con un diseño de investigación correlacional para analizar estos aspectos. Los datos fueron obtenidos mediante encuestas y observaciones directa no estructuradas, utilizando un cuestionario compuesto por la muestra conformada por 218 colaboradores, representando a todas las personas empleadas en diversas empresas constructoras en la región de Cusco el resultado obtenido de la investigación del análisis de correlacional entre las obligaciones tributarias y la liquidez en empresas constructoras, se ha encontrado una correlación positiva significativa y de intensidad perfecta, con un coeficiente de correlación de Spearman (r) de +0.856 y un p-valor menor que 0.05. Esto sugiere que una mejora en las obligaciones tributarias podría conducir a un aumento en la liquidez empresarial, confirmando así la hipótesis planteada, se observa que otros factores como las decisiones de inversión, las decisiones de financiamiento y el control financiero tienen una asociación positiva con la liquidez en las empresas constructoras, la validación del instrumento utilizado en el estudio por parte de un grupo de expertos fue fundamental para alcanzar los objetivos del trabajo de manera integral, especialmente al validar la correlación entre las obligaciones tributarias y la liquidez. Se sugiere que la implementación de información financiera por unidad de negocio, como el Estado de Resultados y Presupuestos, proporcionaría resultados más precisos para la gestión financiera. CLASIFICACIÓN JEL: G3, G30 y G39
This scientific article examines The investigation of compliance with tax obligations and its relationship with the liquidity of companies in the construction sector, Cusco 2024. A quantitative approach with a correlational research design was used to analyze these aspects. The data were obtained through surveys and unstructured direct observations, using a questionnaire composed of the sample made up of 218 employees, representing all people employed in various construction companies in the Cusco region. Research results obtained from the correlation analysis between tax obligations and liquidity in construction companies, a significant positive correlation of perfect intensity has been found, with a Spearman correlation coefficient (r) of +0.856 and a p-value less than 0.05. This suggests that an improvement in tax obligations could lead to an increase in business liquidity, thus confirming the hypothesis proposed, it is observed that other factors such as investment decisions, financing decisions and financial control have a positive association with the liquidity in construction companies. The validation of the instrument used in the study by a group of experts was essential to achieve the objectives of the work in a comprehensive manner, especially when validating the correlation between tax obligations and liquidity. It is suggested tah the implementación of financial information by business unit, such as the Income Statement and Budgets, would provide more accurate results for financial management. Furthermore, the inclusion of a financial manager could add value and ensure good financial management, which would likely result in an increase in the level of liquidity in the organization. JEL CLASSIFICATION: G3, G30 y G39
This scientific article examines The investigation of compliance with tax obligations and its relationship with the liquidity of companies in the construction sector, Cusco 2024. A quantitative approach with a correlational research design was used to analyze these aspects. The data were obtained through surveys and unstructured direct observations, using a questionnaire composed of the sample made up of 218 employees, representing all people employed in various construction companies in the Cusco region. Research results obtained from the correlation analysis between tax obligations and liquidity in construction companies, a significant positive correlation of perfect intensity has been found, with a Spearman correlation coefficient (r) of +0.856 and a p-value less than 0.05. This suggests that an improvement in tax obligations could lead to an increase in business liquidity, thus confirming the hypothesis proposed, it is observed that other factors such as investment decisions, financing decisions and financial control have a positive association with the liquidity in construction companies. The validation of the instrument used in the study by a group of experts was essential to achieve the objectives of the work in a comprehensive manner, especially when validating the correlation between tax obligations and liquidity. It is suggested tah the implementación of financial information by business unit, such as the Income Statement and Budgets, would provide more accurate results for financial management. Furthermore, the inclusion of a financial manager could add value and ensure good financial management, which would likely result in an increase in the level of liquidity in the organization. JEL CLASSIFICATION: G3, G30 y G39
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No. 54