Impact of electronic invoicing on tax compliance: empirical evidence in companies in metropolitan Lima during 2024
DOI:
https://doi.org/10.53641/gta9ty05Keywords:
electronic invoicing, tax compliance, compliance costs, issuing companies, tax collectionAbstract
The objective of this study was to analyze the effect of electronic invoicing on tax compliance among companies with tax domicile in Metropolitan Lima during the year 2024. A quantitative approach was used, based on a non-experimental applied design with a descriptive-correlational scope. The survey technique was applied to a sample of 413 public accountants belonging to companies under the General, MYPE Tax, and Special Income tax regimes. The findings indicated that electronic invoicing has a significant influence on tax compliance, accounting for 12% of its variation. It is concluded that there is a favorable effect on the reduction of internal and external costs for companies, as well as a moderate influence on the increase in monthly sales subject to VAT. This suggests that electronic invoicing favors improved administrative efficiency and tax compliance in the Lima business environment.
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