CHARACTERIZATION OF THE FORMALIZATION OF MICRO, SMALL AND MEDIUM ENTERPRISES IN THE SERVICE SECTOR OF HUANUCO

 

Werner Pinchi Ramirez

Hermilio Valdizán National University

https://orcid.org/0000-0002-3286-4618

 

Inés Eusebia Jesús Tolentino

Hermilio Valdizán National University

https://orcid.org/0000-0002-2376-2214

 

Gerardo Garay Robles

Hermilio Valdizán National University

https://orcid.org/0000-0002-9945-1498

 

Jorge Rubén Hilario Cárdenas

Hermilio Valdizán National University

https://orcid.org/0000-0001-6627-6489

 

Janeth Leynig Tello Cornejo

Hermilio Valdizán National University

https://orcid.org/0000-0003-0959-7459

 

Claudia Rocío Otálora Martínez

Hermilio Valdizán National University

https://orcid.org/0000-0002-2584-0327

 

Nicéforo Bustamante Paulino

Hermilio Valdizán National University

https://orcid.org/0000-0002-8582-269X

 

Abstract

Objective. To determine the characterization of the formalization of micro and small enterprises in the service sector. Methods. A simple descriptive study was conducted with 78 restaurant owners in the district of Huánuco, 2019. A questionnaire on the characterization of formalization was used for data collection. For the inferential analysis of the results, the Chi-square Test of goodness of fit was used. Results. Overall, 87.2% (68 owners) indicated the formality of their company, this result being statistically significant (p≤0.000). According to the characteristics of formalization, 64.1% (50 owners) indicated registration of formalization by Sunat, 51.3% (40 owners) had tax formalization through the Single Simplified Regime (RUS), 76.9% (60 owners) issued bills and 59.0% (46 owners) indicated that the modality of contract of their workers was with contract. Conclusions. There was a predominance of formal micro, small and medium enterprises in the restaurant sector in the district of Huánuco.

Key words: proof of payment, taxation, informality, owners.