TY - GEN
T1 - The Use of Digital Platforms in the Administration of Income Tax for Medical Professionals in Peru
AU - Valderrama-Marquina, Noe
AU - Valeria Huaman Cabanillas, Claudia
AU - Huerta Alvarez, Leonardo Anderson
AU - Eva Judith Berlanga-Valdez, Mag
AU - Huerta-Calixto, Mag Consuelo
N1 - Publisher Copyright:
© 2025 IEEE.
PY - 2025
Y1 - 2025
N2 - This study examines how medical professionals in Lima, Peru use SUNAT's digital platforms to comply with personal income tax obligations. Using a quantitative, descriptive, cross-sectional design, data were collected from 380 physicians selected through simple random sampling. Results reveal low tax knowledge, limited digital literacy, and weak tax motivation, which negatively affect the effective use of digital platforms and compliance with fourth- and fifth-category income regulations. Although digital tools are available, their adoption remains hindered by insufficient training, usability barriers, and low trust in public fiscal management. The study highlights the need for targeted taxpayer education, improved platform design, and stronger institutional transparency to enhance tax compliance and digital adoption among professionals.
AB - This study examines how medical professionals in Lima, Peru use SUNAT's digital platforms to comply with personal income tax obligations. Using a quantitative, descriptive, cross-sectional design, data were collected from 380 physicians selected through simple random sampling. Results reveal low tax knowledge, limited digital literacy, and weak tax motivation, which negatively affect the effective use of digital platforms and compliance with fourth- and fifth-category income regulations. Although digital tools are available, their adoption remains hindered by insufficient training, usability barriers, and low trust in public fiscal management. The study highlights the need for targeted taxpayer education, improved platform design, and stronger institutional transparency to enhance tax compliance and digital adoption among professionals.
KW - Digital taxation
KW - Medical professionals
KW - SUNAT platform
KW - Tax compliance
KW - Tax culture
UR - https://www.scopus.com/pages/publications/105034492647
U2 - 10.1109/ICTMOD66732.2025.11371850
DO - 10.1109/ICTMOD66732.2025.11371850
M3 - Conference contribution
AN - SCOPUS:105034492647
T3 - 2025 IEEE International Conference on Technology Management, Operations and Decisions, ICTMOD 2025
BT - 2025 IEEE International Conference on Technology Management, Operations and Decisions, ICTMOD 2025
T2 - 2025 IEEE International Conference on Technology Management, Operations and Decisions, ICTMOD 2025
Y2 - 20 October 2025 through 22 October 2025
ER -