Relación entre el planeamiento tributario y el cumplimiento de las obligaciones fiscales en una empresa de transportes de Lima

The present study aimed to determine the relationship between tax planning and compliance with tax obligations in a transportation company located in the city of Lima. The general hypothesis proposed that there is a significant relationship between both variables. The research was conducted under a quantitative approach, with a non experimental, cross sectional, and correlational design. The population consisted of 25 employees, using a census sampling method. A structured questionnaire with a Likert type scale was used, validated through expert judgment and with high reliability (alpha 0.876). For the statistical analysis, descriptive and inferential statistics were applied. Due to the absence of normality in the data, the Spearman Rho correlation coefficient was used, establishing a significance level of 0.05. The results showed a positive and statistically significant relationship between tax planning and compliance with tax obligations, with a correlation coefficient of 0.776 and a probability value lower than 0.05. It is concluded that a higher level of tax planning is associated with better tax compliance in the analyzed company. As a main limitation, the study is limited to a single organization and a small sample size, which restricts the generalization of the findings.