Perception of the faculty of taxation of the tributary administration and his relation with the fulfillment of the tax debts in the microcompanies of Ceres’s commercial park, Ties, Lima, 2016
The intention of the investigation is to determine the relation that exists between the perception of the faculty of taxation of the tributary administration and the fulfillment of the tax debts in the microcompanies of Ceres’s commercial park, Tie, Lima, 2016. The type of study is correlacional and...
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| Publicado en: | Revista de Investigación Valor Contable |
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| Autores principales: | , |
| Formato: | Artículo de revista |
| Lenguaje: | español |
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Universidad Peruana Unión
2020
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| _version_ | 1881695145704816640 |
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| author | Díaz Estela, Wiliam Luis Lobato Campos, Jorge |
| author_browse | Díaz Estela, Wiliam Luis Lobato Campos, Jorge |
| author_facet | Díaz Estela, Wiliam Luis Lobato Campos, Jorge |
| author_sort | Díaz Estela, Wiliam Luis |
| collection | Revistas |
| container_title | Revista de Investigación Valor Contable |
| description | The intention of the investigation is to determine the relation that exists between the perception of the faculty of taxation of the tributary administration and the fulfillment of the tax debts in the microcompanies of Ceres’s commercial park, Tie, Lima, 2016. The type of study is correlacional and of diseñono experimentally. By means of the test of Kolgomorov-Smirnov’s normality, one determined that the distribution of both variables is not normal therefore the statistician of Rho de Spearman was in use for the test of hypothesis. The results according to the coefficient 0,408 (p-value 0,000) indicate a direct and significant relation between the level of taxation with regard to the fulfillment of tax debts. With regard to the dimensions of the variable taxation and his relation with the variable I complete of tax debts there was obtained a coefficient of 0,108 (p-value = 0,088) for the level of investigation; a coefficient of 0,249 (p-value = 0,000) for the level of inspection and a coefficient of 0,503 (p-value = 0,000) for the level of control. n conclusion, according to the study one concludes that there exists a direct and significant relation between the perception of the faculty of taxation of the tributary administration of the small businessmen who belong to the different tributary rate and the fulfillment of the tax debts in the microcompanies of Ceres’s commercial park, Tie, in Lima for the year 2016. That is to say, the higher it is the perception of the faculty of taxation of the tributary Administration (SUNAT), of the merchants of Ceres’s park, Tie; they tend to improve in the fulfillment of the tax debts. |
| format | Online |
| id | oai:rivc.upeu.edu.pe:article/1234 |
| institution | UPeU |
| issn | 2413-5860 2410-1052 |
| language | Spanish |
| publishDate | 2020 |
| publishDateRange | 2020 |
| publishDateSort | 2020 |
| publisher | Universidad Peruana Unión |
| publisherStr | Universidad Peruana Unión |
| record_format | ojs |
| revista_str_mv | Revista de Investigación Valor Contable |
| spelling | oai:rivc.upeu.edu.pe:article/12342020-11-30T15:38:36Z Perception of the faculty of taxation of the tributary administration and his relation with the fulfillment of the tax debts in the microcompanies of Ceres’s commercial park, Ties, Lima, 2016 Percepción de la facultad de fiscalización de la administración tributaria y su relación con el cumplimiento de las obligaciones tributarias en las microempresas del parque comercial de Ceres, Ate, Lima, 2016 Díaz Estela, Wiliam Luis Lobato Campos, Jorge Facultad de fiscalización, obligaciones tributarias, administración tributaria Faculty of inspection, tax obligations, tax administration The intention of the investigation is to determine the relation that exists between the perception of the faculty of taxation of the tributary administration and the fulfillment of the tax debts in the microcompanies of Ceres’s commercial park, Tie, Lima, 2016. The type of study is correlacional and of diseñono experimentally. By means of the test of Kolgomorov-Smirnov’s normality, one determined that the distribution of both variables is not normal therefore the statistician of Rho de Spearman was in use for the test of hypothesis. The results according to the coefficient 0,408 (p-value 0,000) indicate a direct and significant relation between the level of taxation with regard to the fulfillment of tax debts. With regard to the dimensions of the variable taxation and his relation with the variable I complete of tax debts there was obtained a coefficient of 0,108 (p-value = 0,088) for the level of investigation; a coefficient of 0,249 (p-value = 0,000) for the level of inspection and a coefficient of 0,503 (p-value = 0,000) for the level of control. n conclusion, according to the study one concludes that there exists a direct and significant relation between the perception of the faculty of taxation of the tributary administration of the small businessmen who belong to the different tributary rate and the fulfillment of the tax debts in the microcompanies of Ceres’s commercial park, Tie, in Lima for the year 2016. That is to say, the higher it is the perception of the faculty of taxation of the tributary Administration (SUNAT), of the merchants of Ceres’s park, Tie; they tend to improve in the fulfillment of the tax debts. El propósito de la investigación fue determinar la relación que existe entre la percepción de la facultad de fiscalización de la administración tributaria y el cumplimiento de las obligaciones tributarias, en las microempresas del parque comercial de Ceres, Ate, Lima, 2016. El tipo de estudio es correlacional y de diseño no experimental. Mediante la prueba de normalidad de Kolgomorov-Smirnov, se determinó que la distribución de ambas variables no es normal; por lo tanto, se utilizó para la prueba de hipótesis el estadístico de Rho de Spearman. Los resultados según el coeficiente 0,408 (p-valor 0,000) indican una relación directa y significativa entre entre el nivel de fiscalización con respecto al cumplimiento de obligaciones tributarias. Respecto a las dimensiones de la variable fiscalización y su relación con la variable cumplimento de obligaciones tributarias se obtuvo un coeficiente de 0,108 (p-valor = 0,088) para el nivel de investigación; un coeficiente de 0,249 (p-valor = 0,000) para el nivel de inspección y un coeficiente de 0,503 (p-valor = 0,000) para el nivel de control. En conclusión, según el estudio se concluye que existe una relación directa y significativa entre la percepción de la facultad de fiscalización de la administración tributaria de los pequeños empresarios que pertenecen a los diferentes regímenes tributarios y el cumplimiento de las obligaciones tributarias en las microempresas del parque comercial de Ceres, Ate, en Lima, el año 2016. Es decir, cuanto más elevada es la percepción de la facultad de fiscalización de la Administración tributaria (SUNAT), de los comerciantes del parque de Ceres, Ate; tienden a mejorar en el cumplimiento de las obligaciones tributarias. Universidad Peruana Unión 2020-03-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artículo revisado por pares application/pdf text/html https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1234 10.17162/rivc.v3i1.1234 Revista de Investigación Valor Contable; Vol. 3 Núm. 1 (2016): Revista Científica Valor Contable; 87 - 100 2413-5860 2410-1052 spa https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1234/1578 https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1234/1736 Derechos de autor 2020 Revista de Investigación Valor Contable |
| spellingShingle | Facultad de fiscalización, obligaciones tributarias, administración tributaria Faculty of inspection, tax obligations, tax administration Díaz Estela, Wiliam Luis Lobato Campos, Jorge Perception of the faculty of taxation of the tributary administration and his relation with the fulfillment of the tax debts in the microcompanies of Ceres’s commercial park, Ties, Lima, 2016 |
| title | Perception of the faculty of taxation of the tributary administration and his relation with the fulfillment of the tax debts in the microcompanies of Ceres’s commercial park, Ties, Lima, 2016 |
| title_alt | Percepción de la facultad de fiscalización de la administración tributaria y su relación con el cumplimiento de las obligaciones tributarias en las microempresas del parque comercial de Ceres, Ate, Lima, 2016 |
| title_full | Perception of the faculty of taxation of the tributary administration and his relation with the fulfillment of the tax debts in the microcompanies of Ceres’s commercial park, Ties, Lima, 2016 |
| title_fullStr | Perception of the faculty of taxation of the tributary administration and his relation with the fulfillment of the tax debts in the microcompanies of Ceres’s commercial park, Ties, Lima, 2016 |
| title_full_unstemmed | Perception of the faculty of taxation of the tributary administration and his relation with the fulfillment of the tax debts in the microcompanies of Ceres’s commercial park, Ties, Lima, 2016 |
| title_short | Perception of the faculty of taxation of the tributary administration and his relation with the fulfillment of the tax debts in the microcompanies of Ceres’s commercial park, Ties, Lima, 2016 |
| title_sort | perception of the faculty of taxation of the tributary administration and his relation with the fulfillment of the tax debts in the microcompanies of ceres s commercial park ties lima 2016 |
| topic | Facultad de fiscalización, obligaciones tributarias, administración tributaria Faculty of inspection, tax obligations, tax administration |
| topic_facet | Facultad de fiscalización, obligaciones tributarias, administración tributaria Faculty of inspection, tax obligations, tax administration |
| url | https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1234 |
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