Citas bibligráficas
Reategui, G., Tipismana, A. (2021). La cultura tributaria y su relacion con la contribucion a EsSalud de las mypes de Tarapoto, año 2019. [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4421
Reategui, G., Tipismana, A. La cultura tributaria y su relacion con la contribucion a EsSalud de las mypes de Tarapoto, año 2019. []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2021. http://hdl.handle.net/11458/4421
@misc{renati/1053885,
title = "La cultura tributaria y su relacion con la contribucion a EsSalud de las mypes de Tarapoto, año 2019.",
author = "Tipismana Altamirano, Alex Paul",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2021"
}
The research entitled "The tax culture and its relationship with the contribution to EsSalud of the mypes of Tarapoto, year 2019"; basic and quantitative research, with a correlational, descriptive and non-experimental level, having as population all APEMIPE-San Martin associates, who have their domiciliary registration of their business activities in the districts of Tarapoto, Morales and La Banda de Shilcayo, which according to the records of this entity amount to total 180 mypes, and a sample 123 mypes was taken into account, applying the survey technique and the questionnaire as instrument. It is concluded that there is a direct and significant relationship between tax culture and the contribution to EsSalud of the mypes of Tarapoto, year 2019, having obtained a significance value of 0.001 and Pearson's R of 0.663, being a moderate positive significance. The level of the tax culture variable of the mypes of Tarapoto, year 2019, is 15.7%, where the elements of tax knowledge and awareness have a value of 19.5% and the elements of tax compliance of 11.9%, values considered as deficient. The level of contribution to EsSalud of the mypes of Tarapoto, year 2019, is 25.4%, where the administrative-accounting elements have a value of 16.7% and the tax elements have a value of 34.1%.
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