Abstract

QUISPE ESPINOZA, Edith Pilar et al. Tax planning and deductible expenses for construction companies under the SME tax regime in the Province of Huancayo, Perú. e-Rev. Multidiscip. Saber [online]. 2025, vol.3, e-RMS24022025.  Epub June 05, 2025. ISSN 2960-2467.  https://doi.org/10.61286/e-rms.v3i.184.

This research addressed the general problem through the following question: What is the relationship between tax planning and deductible expenses in construction companies under the SME tax regime in the Province of Huancayo, Peru, in 2021? Using a quantitative methodology, a Likert-scale survey was administered to 212 companies in the sector. The data were analyzed using descriptive statistics and Kendall's Tau b nonparametric test, given the non-normality of the distribution. The results revealed a favorable perception toward tax planning and a positive and significant correlation (τb = 0.792, p < 0.01) between tax planning and the management of deductible expenses. Specifically, significant positive correlations were found between tax planning and the principle of causality (τb = 0.663), expenses subject to limits (τb = 0.621), and expenses not subject to limits (τb = 0.664). It is concluded that effective tax planning is associated with better management and application of deductible expenses, optimizing the tax burden in the construction sector. These findings highlight the importance of integrating tax planning strategies into the financial management of construction companies to maximize tax benefits and minimize risks.

Keywords : tax planning; tax deduction; construction companies; tax management; tax obligations.

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