The research aimed to determine the relationship between the deduction system and tax compliance, showing a Peruvian case speciically in a service company; regarding the methodology used, it is: type of basic research, quantitative approach, non-experimental design and correlational descriptive level. On the other hand, the population was made up of 6 collaborators; the technique used was the survey and the instrument was the questionnaire developed under the Likert scale. Whose result showed a signiicance P value of 0.001 <0.05; the null hypothesis is rejected and the hypothesis of the researcher is accepted, therefore, the system of deductions is related to tax compliance, with a conidence level of 95%. In addition, the correlation coeficient is 0.971, indicating a strong positive relationship. Concluding that there is a strong positive relationship between the deduction system and tax compliance, thus allowing to increase the tax revenues of the state due to the fulillment of its tax obligations of service companies.
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