Amazon Law and tax obligations in construction and consulting companies, Huanuco

Abstract

Objective.To determine the influence between the Amazon Law and tax obligations in construction and consulting companies in the province of Huánuco. Methods. The research used was applied, quantitative approach, correlational descriptive level or scope, and non-experimental design of descriptive transectional type.The population consisted of companies engaged in the construction and consulting activity; the sample was non-probabilistic by convenience. The survey and the interview were used as techniques. The data collection instruments used were the questionnaire and the interview guide, applied to the managers and administrators of the construction and consulting companies. Results. According to the research carried out, sales in the Amazon significantly influence the tax obligations on construction companies and consultants, since more than half of the respondents make their IGV. payments in full. The reasons were established to have no problem with SUNAT. Conclusions. The relationship between the independent variable and the dependent variable is inversely null, so a relational value of -0.068 was obtained, obtaining a negative correlation, thus rejecting the general hypothesis, i.e., inversely proportional. This means that the higher the tax obligations, the lower the perception of the Amazon Law on construction and consulting companies in the province of Huánuco