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The study "Withholding System and Financial Liquidity in Micro and Small Enterprises of Jliaca, 2023" aims primarily to explore the relationship between the withholding tax system and financial liquidity in this business sector. The research adopts a quantitative approach, using a non-experimental transactional design, with descriptive and correlational levels. For data collection, a survey was used as the main technique, and a questionnaire as the tool, which was administered to a sample of 30 accountants from various companies. The findings of the research reveal that 66.7% of the participants indicated that the withholding system is only occasionally applied appropriately, while 56.7% expressed a similar opinion regarding the management of financial liquidity in the MYPES of the region. The results of the statistical analysis, specifically through the Pearson correlation coefficient, highlight a significant relationship between the variables studied. A correlation coefficient of 0.727 and a p-value of 0.00 were obtained, below the 5% significance threshold, indicating a strong positive correlation between the variables. In addition, significant correlations were confirmed between other related variables, such as tax payments, tax debt payments, and tax advance payments with financial liquidity, with correlation coefficients of 0.625, 0.670, and 0.761, respectively, all of them with p-values below the level of significance. Concluding the importance of effective management of the withholding system and its positive impact on the financial liquidity of the MYPES in Juliaca.
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