The Tax planning and its impact on the tax obligations of a hardware company in Chimbote, 2023

Abstract

The research demonstrated high relevance for the business sector, as it is aligned with SDG Goal 8, specifically Target 8.1, which promotes policies aimed at developing productive activities and promoting the growth of microenterprises. The study aimed to "Establish the impact of tax planning on the tax obligations of a hardware company in Chimbote, 2023." The methodology adopted a quantitative, applied approach, with a non-experimental, cross-sectional design and causal correlational scope, especially with a cross-sectional approach. The population consisted of 19 administrative participants and accounting documents; no sample was applied, and 100% of the population was used to apply the polytomous checklist. The results obtained reached a significance level of 0.002, which is less than (p < 0.05). These findings lead to acceptance of the research hypothesis and rejection of the null hypothesis. Therefore, it is statistically demonstrated that there is a positive and significant impact of tax planning on the tax obligations of the Chimbote hardware company in 2023. The conclusion is that this demonstrates the importance of adequate tax planning to improve tax performance.