Supervision of the tax administration and compliance with tax obligations, as perceived by the micro entrepreneurs of Ceres, Peru
Tax collection is closely linked to compliance with tax obligations; thus, this study establishes the relationship between the faculty of fiscal administration and compliance with tax obligations from the perspective of the micro-entrepreneurs of the Ceres de Ate, Lima commercial center, during the...
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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_ | 1881695146967302144 |
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| author | Díaz Estela, Wiliam Luis Lobato Campos, Jorge Luis |
| author_browse | Díaz Estela, Wiliam Luis Lobato Campos, Jorge Luis |
| author_facet | Díaz Estela, Wiliam Luis Lobato Campos, Jorge Luis |
| author_sort | Díaz Estela, Wiliam Luis |
| collection | Revistas |
| container_title | Revista de Investigación Valor Contable |
| description | Tax collection is closely linked to compliance with tax obligations; thus, this study establishes the relationship between the faculty of fiscal administration and compliance with tax obligations from the perspective of the micro-entrepreneurs of the Ceres de Ate, Lima commercial center, during the 2016 period. The methodology used under the quantitative approach is correlational with a non-experimental design. Considering the non-normal distribution of the variables according to Spearman's Rho non-parametric test, it was determined that there is a direct and significant relationship between the level of faculty of the tax administration and compliance with tax obligations according to the coefficient r = .408 ( p-value = .000). At a partial level, no significant relationship was found between the power of supervision and compliance with tax obligations (r = .108; p-value = .088); however, a significant relationship was found between compliance with tax obligations and the power of inspection at the inspection level (r = .249; p-value = .000), as well as with the power of control at the control level (r =. 503; p-value = .000). Therefore, there is a direct and significant average relationship between the faculty of tax administration and compliance with tax obligations, according to the perception of small business owners belonging to the different tax levels, establishing that the higher the knowledge about the faculty for the tax administration (SUNAT), the more micro-entrepreneurs tend to improve compliance with their tax obligations. |
| format | Online |
| id | oai:rivc.upeu.edu.pe:article/1247 |
| 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/12472020-11-30T15:22:45Z Supervision of the tax administration and compliance with tax obligations, as perceived by the micro entrepreneurs of Ceres, Peru Fiscalización de la administración tributaria y cumplimiento de las obligaciones tributarias, según percepción de los microempresarios de Ceres, Perú Díaz Estela, Wiliam Luis Lobato Campos, Jorge Luis Facultad de fiscalización, obligaciones tributarias, administración tributaria Faculty of supervision, tax obligations, tax administration Tax collection is closely linked to compliance with tax obligations; thus, this study establishes the relationship between the faculty of fiscal administration and compliance with tax obligations from the perspective of the micro-entrepreneurs of the Ceres de Ate, Lima commercial center, during the 2016 period. The methodology used under the quantitative approach is correlational with a non-experimental design. Considering the non-normal distribution of the variables according to Spearman's Rho non-parametric test, it was determined that there is a direct and significant relationship between the level of faculty of the tax administration and compliance with tax obligations according to the coefficient r = .408 ( p-value = .000). At a partial level, no significant relationship was found between the power of supervision and compliance with tax obligations (r = .108; p-value = .088); however, a significant relationship was found between compliance with tax obligations and the power of inspection at the inspection level (r = .249; p-value = .000), as well as with the power of control at the control level (r =. 503; p-value = .000). Therefore, there is a direct and significant average relationship between the faculty of tax administration and compliance with tax obligations, according to the perception of small business owners belonging to the different tax levels, establishing that the higher the knowledge about the faculty for the tax administration (SUNAT), the more micro-entrepreneurs tend to improve compliance with their tax obligations. La recaudación de los impuestos está estrechamente ligada al cumplimiento de las obligaciones tributarias; por ello, el estudio establece la relación existente entre la facultad de fiscalización de la administración tributaria y el cumplimiento de las obligaciones que ello genere, desde la perspectiva de los microempresarios del parque comercial de Ceres de Ate_ Lima, durante el periodo 2016. La metodología utilizada en el presente artículo se realizó bajo el enfoque positivista, de tipo correlacionar con un diseño no experimental. Considerando la distribución no normal de las variables según la prueba no paramétrica Rho de Spearman, se determinó que existe una relación directa y estadísticamente significativa entre el nivel de facultad de fiscalización de la administración tributaria y el cumplimiento de obligaciones tributarias según el coeficiente r= .408 con un (p-valor= .000). Sin embargo, a nivel parcial, no se encontró relación significativa entre la facultad de fiscalización y cumplimento de obligaciones tributarias (r= .108; p-valor = .088); además, se encontró relación estadísticamente significativa entre el cumplimiento de obligaciones tributarias y la facultad de fiscalización a nivel de inspección (r= .249; p-valor = .000), así como también, con la facultad de fiscalización a nivel de control (r= .503; p-valor = .000). Por lo tanto, existe una relación directa y significativa media entre la facultad de fiscalización de la administración tributaria y el cumplimiento de las obligaciones tributarias, según la percepción de los pequeños empresarios pertenecientes a los diferentes regímenes tributarios, evidenciando que, cuanto más elevado es el conocimiento sobre la facultad de fiscalización que realiza la administración tributaria (SUNAT), mayor es la tendencia de mejora en función al cumplimiento de las obligaciones tributarias de los microempresarios. 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/1247 10.17162/rivc.v5i1.1247 Revista de Investigación Valor Contable; Vol. 5 Núm. 1 (2018): Revista Científica Valor Contable; 27 - 35 2413-5860 2410-1052 spa https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1247/1591 https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1247/1720 Derechos de autor 2020 Revista de Investigación Valor Contable |
| spellingShingle | Facultad de fiscalización, obligaciones tributarias, administración tributaria Faculty of supervision, tax obligations, tax administration Díaz Estela, Wiliam Luis Lobato Campos, Jorge Luis Supervision of the tax administration and compliance with tax obligations, as perceived by the micro entrepreneurs of Ceres, Peru |
| title | Supervision of the tax administration and compliance with tax obligations, as perceived by the micro entrepreneurs of Ceres, Peru |
| title_alt | Fiscalización de la administración tributaria y cumplimiento de las obligaciones tributarias, según percepción de los microempresarios de Ceres, Perú |
| title_full | Supervision of the tax administration and compliance with tax obligations, as perceived by the micro entrepreneurs of Ceres, Peru |
| title_fullStr | Supervision of the tax administration and compliance with tax obligations, as perceived by the micro entrepreneurs of Ceres, Peru |
| title_full_unstemmed | Supervision of the tax administration and compliance with tax obligations, as perceived by the micro entrepreneurs of Ceres, Peru |
| title_short | Supervision of the tax administration and compliance with tax obligations, as perceived by the micro entrepreneurs of Ceres, Peru |
| title_sort | supervision of the tax administration and compliance with tax obligations as perceived by the micro entrepreneurs of ceres peru |
| topic | Facultad de fiscalización, obligaciones tributarias, administración tributaria Faculty of supervision, tax obligations, tax administration |
| topic_facet | Facultad de fiscalización, obligaciones tributarias, administración tributaria Faculty of supervision, tax obligations, tax administration |
| url | https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1247 |
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