Abstract

LLAVE ILACHOQUE, Yesica Nélida  and  TTIRA SARAYASI, Yanet. Compliance with tax obligations and its relationship on the liquidity of companies in the construction sector del Cusco. Perspectivas [online]. 2024, n.54, pp.97-110.  Epub Nov 30, 2024. ISSN 1994-3733.

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.

Keywords : tax obligations; liquidity.

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