Impacto de la facturación electrónica en el cumplimiento tributario: evidencia empírica en empresas de Lima Metropolitana durante 2024
DOI:
https://doi.org/10.53641/gta9ty05Palabras clave:
facturación electrónica, cumplimiento tributario, costos de cumplimiento, empresas emisoras, recaudación fiscalResumen
El objetivo de este estudio fue analizar el efecto de la facturación electrónica en el cumplimiento tributario de las empresas con domicilio fiscal en Lima Metropolitana durante el año 2024. Se empleó un enfoque cuantitativo, basado en un diseño no experimental de tipo aplicado y con un alcance descriptivo-correlacional. Se aplicó la técnica de encuesta a una muestra integrada por 413 contadores públicos pertenecientes a empresas de los regímenes general, MYPE tributario y especial de renta. Los hallazgos indicaron que la facturación electrónica influye de manera significativa en el cumplimiento tributario, lo cual explica el 12% de su variación. Se concluye que hay un efecto favorable en la reducción de los costos internos y externos de las empresas, además de una influencia moderada en el aumento de las ventas mensuales afectas al IGV. Esto sugiere que la facturación electrónica favorece la mejora de la eficiencia administrativa y el cumplimiento tributario en el entorno empresarial limeño.
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Derechos de autor 2025 Jorge Luis De Velazco Borda
Esta obra está bajo una licencia internacional Creative Commons Atribución 4.0.
