Tax Orientation as a Means for The Formalization of Micro and Small Enterprises in the City of Chachapoyas, 2019

Abstract

Purpose: The purpose of the research was to determine how tax guidance can contribute to the formalization of micro and small enterprises in the city of Chachapoyas. Method: A quantitative approach was used with a non-experimental design from a descriptive and cross-sectional perspective. The sample consisted of 371 micro and small entrepreneurs from various economic sectors in Chachapoyas. Results and Conclusion: The results showed that the entrepreneurs were aware of SUNAT's actions to formalize them. It was concluded that tax orientation is important for the formalization of micro and small enterprises, and it was recommended that the Universidad Nacional Toribio Rodríguez de Mendoza support this process. Implication of the research: The research has significant implications for improving the formalization of micro and small enterprises in Chachapoyas, as well as for strengthening the tax culture and the relationship between taxpayers and the tax administration. Originality/Value: The study adds value by highlighting the importance of tax orientation in business formalization, as well as by involving the university and accounting students in this process.