Citas bibligráficas
Ishuiza, M., Villavicencio, J. (2022). La gestión contable y su impacto en el cumplimiento tributario de los impuestos de las empresas de restaurantes de la ciudad de Tarapoto, año 2019 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4557
Ishuiza, M., Villavicencio, J. La gestión contable y su impacto en el cumplimiento tributario de los impuestos de las empresas de restaurantes de la ciudad de Tarapoto, año 2019 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2022. http://hdl.handle.net/11458/4557
@misc{renati/1053933,
title = "La gestión contable y su impacto en el cumplimiento tributario de los impuestos de las empresas de restaurantes de la ciudad de Tarapoto, año 2019",
author = "Villavicencio Zare, Jhina Anghela",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2022"
}
The research entitled "Accounting management and its impact on tax compliance of restaurant companies in the city of Tarapoto, year 2019" is framed within a research of the applied type, descriptive correlational level, non-experimental design. The survey technique for the collection of field information, and as an instrument the survey questionnaire were applied, having as population and sample all the restaurants in the city of Tarapoto which represents a total of 18 companies that are categorized and covered by Supreme Decree 013-2013-PRODUCE - Sole Ordered Text of the Law to Promote Productive Development and Business Growth. The results indicate that compliance with accounting records is regular with a value of 50%; the level of accounting control is regular with a value of 38.8%; the level of compliance with tax regulations is regular with a value of 39.3%; and the level of compliance with tax culture is deficient with a value of 34.1%. It is concluded that the impact of accounting management on tax compliance of restaurant companies in the city of Tarapoto, year 2019, is direct and significant, valued with Pearson's correlation statistic that obtains a score of 0.702, with a significance level of 0.00.
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