Impact of tax evasion on liquidity: a case study Peru

Abstract

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.