Carga fiscal y su incidencia en la liquidez y rentabilidad de la empresa Plenivid S.A. de Santa Rosa.

Abstract

The present study aimed to determine the impact of tax burden through the analysis of financial information for efficient control of liquidity and profitability of the company PLENIVID S.A. To achieve this, a methodology with a quantitative research approach was adopted, within a positivist paradigm, using the hypothetico-deductive method, with a descriptive research type, under a non-experimental design. Observation and survey techniques were considered, with the company PLENIVID S.A. as the population of this research, using financial statements, as well as information provided by the manager and accountant, through the observation guide to the Financial Statements for data collection necessary for the calculation of liquidity and profitability financial indicators, and the application of a survey directed to the Manager and the Accountant of the company PLENIVID S.A. As a result of the study, a drastic increase was observed in 2022 the gross profit margin compared to the previous period, rising from 1% to 99.95%, while the tax burden yielded a result of 102.75, well below the limit of 2,577.20 established by the safe harbor rules. Thus, it is concluded that the Return on Assets and Return on Equity reflected poor performance in both years, suggesting low efficiency in profit generation and low return on investment for shareholders in the company.