Tax culture and its impact on infractions and penalties for self-employed workers in Moyobamba

Abstract

This study analyzes the relationship between tax culture and infractions and penalties among self-employed workers in Moyobamba, San Martín, Peru. The objective was to determine how the dimensions of tax culture-knowledge, awareness and orientation-influence the tax behavior of this group. The research adopted an applied, quantitative design, with a non-experimental approach. We worked with a population of 16,406 fourth category taxpayers, from which a sample of 191 was selected by simple random sampling. Data collection was carried out through a structured questionnaire, validated with expert judgment and Cronbach's alpha coefficient. The results revealed that tax knowledge showed the highest relationship with infractions and penalties (r = 0.570, p = 0.001), followed by tax orientation (r = 0.470, p = 0.001) and tax awareness (r = 0.208, p = 0.004). Despite this, only 33% of respondents demonstrated sufficient knowledge about their tax obligations. It is concluded that strengthening tax culture is essential to reduce non-compliance and promote a more efficient and equitable tax system.