TY - GEN
T1 - Impacto de la evasión fiscal en la liquidez
T2 - 2nd LACCEI International Multiconference on Entrepreneurship, Innovation and Regional Development, LEIRD 2022
AU - María del Pilar, Campos Altamirano
AU - Carmen Navy, Valles Lujan
AU - Haydee Roxana, Alvarado Lavado
AU - Arroyo Rosales, Edwin Alberto
AU - Calvanapon Alva, Flor Alicia
N1 - Publisher Copyright:
© 2022 Latin American and Caribbean Consortium of Engineering Institutions. All rights reserved.
PY - 2022/1/1
Y1 - 2022/1/1
N2 - 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 the poor communication with the accounting area of the company, causing sanctioning resolutions issued by SUNAT. This research is of mixed type, concurrent triangulation design, and descriptive-correlational level, with a population focused on M Y P MAQUINARIAS E INGENIEROS SOCIEDAD DE RESPONSABILIDAD LIMITADA Trujillo-2020. In addition, the 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 since their financing is largely equity capital. It is concluded that the company should invest in training for the personnel responsible for the generation of information to the accounting area, who in turn are the image of the company.
AB - 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 the poor communication with the accounting area of the company, causing sanctioning resolutions issued by SUNAT. This research is of mixed type, concurrent triangulation design, and descriptive-correlational level, with a population focused on M Y P MAQUINARIAS E INGENIEROS SOCIEDAD DE RESPONSABILIDAD LIMITADA Trujillo-2020. In addition, the 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 since their financing is largely equity capital. It is concluded that the company should invest in training for the personnel responsible for the generation of information to the accounting area, who in turn are the image of the company.
KW - Tax avoidance
KW - financial ratios
KW - resolutions
KW - tax evasion
UR - https://www.scopus.com/pages/publications/85150720160
U2 - 10.18687/LEIRD2022.1.1.72
DO - 10.18687/LEIRD2022.1.1.72
M3 - Contribución a la conferencia
AN - SCOPUS:85150720160
T3 - Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology
BT - Proceedings of the 2nd LACCEI International Multiconference on Entrepreneurship, Innovation and Regional Development
A2 - Larrondo Petrie, Maria M.
A2 - Texier, Jose
A2 - Matta, Rodolfo Andres Rivas
PB - Latin American and Caribbean Consortium of Engineering Institutions
Y2 - 6 December 2022 through 7 December 2022
ER -