Tax planning and profitability in private health clinics in the Huacho district, 2019

Abstract

Objective: To determine the extent to which tax planning influences profitability in private health clinics in the district ofHuacho, in 2019. Method: A quantitative approach was used, of an applied type and ex post facto explanatory scope,with a non-experimental, cross-sectional design. A questionnaire was administered to a sample of 150 people(directors, managers, administrators, and accountants), calculated through simple random sampling (Z = 1.96, p = q =.50, e = .05) from a population of 244 staff members across 61 private health clinics. The hypotheses were tested usingordinal logistic regression. Results: The model showed that taxpayers' knowledge of their economic activity (χ²(2) =55.27, p < .001, Nagelkerke R² = .44), the study of the taxpayer's tax situation (χ²(2) = 58.86, p < .001, Nagelkerke R² =.46), and in-depth knowledge of tax regulations (χ²(2) = 56.98, p < .001, Nagelkerke R² = .45) significantly influence theprofitability of the clinics. Conclusion: tax planning has a positive influence on the profitability of private health clinics inthe district of Huacho, in 2019 (p < .05).