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.