Commerce through Facebook and its impact on tax collection from individuals in the context of the pandemic, Juliaca 2022
The present research work seeks to determine how social commerce through Facebook affects the collection of taxes from natural persons in the context of the pandemic in the city of Juliaca. It was considered a quantitative-correlational approach research, with a non-experimental design. - cross-sect...
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| Publicado en: | Revista de Investigación Valor Contable |
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| Autores principales: | , , , |
| Formato: | Artículo de revista |
| Lenguaje: | español |
| Publicado: |
Universidad Peruana Unión
2025
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| Acceso en línea: | Ver en el sistema de origen |
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| _version_ | 1881695152091693056 |
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| author | Cconza Arpi, José Luis Mendoza Quispe, Juan Daniel Chara Roberto, Roberto Nina Yujra Sucaticona, Víctor |
| author_browse | Cconza Arpi, José Luis Chara Roberto, Roberto Nina Mendoza Quispe, Juan Daniel Yujra Sucaticona, Víctor |
| author_facet | Cconza Arpi, José Luis Mendoza Quispe, Juan Daniel Chara Roberto, Roberto Nina Yujra Sucaticona, Víctor |
| author_sort | Cconza Arpi, José Luis |
| collection | Revistas |
| container_title | Revista de Investigación Valor Contable |
| description | The present research work seeks to determine how social commerce through Facebook affects the collection of taxes from natural persons in the context of the pandemic in the city of Juliaca. It was considered a quantitative-correlational approach research, with a non-experimental design. - cross-sectional analysis, the instrument used was a survey for data collection, a sample of 142 natural people who use Facebook to market their products and/or services was considered, the results collected were processed in the SPSS V.22 software where it was developed the correlation analysis, according to the chi square test between the variables Social Commerce and Tax Collection. The result establishes a significant relationship in which it is concluded that social commerce through Facebook affects the collection of taxes from natural persons in the context of the pandemic, Juliaca 2022. |
| format | Online |
| id | oai:rivc.upeu.edu.pe:article/2097 |
| institution | UPeU |
| issn | 2413-5860 2410-1052 |
| language | Spanish |
| publishDate | 2025 |
| publishDateRange | 2025 |
| publishDateSort | 2025 |
| 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/20972025-05-14T16:30:20Z Commerce through Facebook and its impact on tax collection from individuals in the context of the pandemic, Juliaca 2022 Comercio Social mediante Facebook y su incidencia en la recaudación de impuestos en personas naturales en el contexto de la pandemia, Juliaca 2022 Cconza Arpi, José Luis Mendoza Quispe, Juan Daniel Chara Roberto, Roberto Nina Yujra Sucaticona, Víctor Comercio social Facebook Impuesto a la renta IGV Medios de pago Motivación de compra Social commerce Facebook Income tax IGV Means of payment Purchase motivation The present research work seeks to determine how social commerce through Facebook affects the collection of taxes from natural persons in the context of the pandemic in the city of Juliaca. It was considered a quantitative-correlational approach research, with a non-experimental design. - cross-sectional analysis, the instrument used was a survey for data collection, a sample of 142 natural people who use Facebook to market their products and/or services was considered, the results collected were processed in the SPSS V.22 software where it was developed the correlation analysis, according to the chi square test between the variables Social Commerce and Tax Collection. The result establishes a significant relationship in which it is concluded that social commerce through Facebook affects the collection of taxes from natural persons in the context of the pandemic, Juliaca 2022. El presente trabajo de investigación busca determinar de qué manera el comercio social mediante Facebook incide en la recaudación de impuestos de personas naturales, en el contexto de la pandemia en la ciudad de Juliaca durante el año 2022. Se consideró una investigación de enfoque cuantitativo, correlacional, con diseño no experimental, analítico transversal; el instrumento utilizado para la recolección de datos fue la encuesta; asimismo, se consideró una muestra de 142 personas naturales que utilizan Facebook para comercializar sus productos y/o servicios. Los resultados recolectados fueron procesados en el software SPSS V.22, donde se desarrolló el análisis de correlación, según la prueba chi cuadrado entre las variables Comercio Social y Recaudación de Impuestos. El resultado establece una relación significativa en la cual se concluye que el comercio social mediante Facebook incide en la recaudación de impuestos en personas naturales en el contexto de la pandemia, en Juliaca 2022. Universidad Peruana Unión 2025-05-14 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artículo revisado por pares application/pdf https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/2097 10.17162/rvc.v10i1.2097 Revista de Investigación Valor Contable; Vol. 10 Núm. 1 (2023): Revista Científica Valor Contable; 26 - 35 2413-5860 2410-1052 10.17162/rvc.v10i1 spa https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/2097/2154 Derechos de autor 2025 Revista de Investigación Valor Contable https://creativecommons.org/licenses/by-nc-nd/4.0 |
| spellingShingle | Comercio social Impuesto a la renta IGV Medios de pago Motivación de compra Social commerce Income tax IGV Means of payment Purchase motivation Cconza Arpi, José Luis Mendoza Quispe, Juan Daniel Chara Roberto, Roberto Nina Yujra Sucaticona, Víctor Commerce through Facebook and its impact on tax collection from individuals in the context of the pandemic, Juliaca 2022 |
| title | Commerce through Facebook and its impact on tax collection from individuals in the context of the pandemic, Juliaca 2022 |
| title_alt | Comercio Social mediante Facebook y su incidencia en la recaudación de impuestos en personas naturales en el contexto de la pandemia, Juliaca 2022 |
| title_full | Commerce through Facebook and its impact on tax collection from individuals in the context of the pandemic, Juliaca 2022 |
| title_fullStr | Commerce through Facebook and its impact on tax collection from individuals in the context of the pandemic, Juliaca 2022 |
| title_full_unstemmed | Commerce through Facebook and its impact on tax collection from individuals in the context of the pandemic, Juliaca 2022 |
| title_short | Commerce through Facebook and its impact on tax collection from individuals in the context of the pandemic, Juliaca 2022 |
| title_sort | commerce through facebook and its impact on tax collection from individuals in the context of the pandemic juliaca 2022 |
| topic | Comercio social Impuesto a la renta IGV Medios de pago Motivación de compra Social commerce Income tax IGV Means of payment Purchase motivation |
| topic_facet | Comercio social Impuesto a la renta IGV Medios de pago Motivación de compra Social commerce Income tax IGV Means of payment Purchase motivation |
| url | https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/2097 |
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