Bibliographic citations
García, M., (2022). Eficiencia del sistema facturador de la SUNAT y su relación con la evasión tributaria en las ferreterías de la ciudad de Tarapoto, año 2021 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4561
García, M., Eficiencia del sistema facturador de la SUNAT y su relación con la evasión tributaria en las ferreterías de la ciudad de Tarapoto, año 2021 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2022. http://hdl.handle.net/11458/4561
@misc{renati/1054118,
title = "Eficiencia del sistema facturador de la SUNAT y su relación con la evasión tributaria en las ferreterías de la ciudad de Tarapoto, año 2021",
author = "García García, Manuel",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2022"
}
The general objective of this research is to determine the relationship between SUNAT's invoicing system and tax evasion in hardware stores in the city of Tarapoto, year 2021. The methodology was applied with a non-experimental design, of descriptive-correlational level. It consisted of 40 hardware companies. The instruments applied were questionnaires. Results: The level of the SUNAT invoicing system in hardware stores in the city of Tarapoto is regular with 55%, the level of tax evasion in hardware stores in the city of Tarapoto is regular with 45%. Conclusions: There is a relationship between celerity (p-value=0.00<0.05) and efficiency (p-value=0.00<0.05) with a strong negative relationship of -0.854 and -0.959, where celerity influences 73% in the reduction of tax evasion and efficiency influences 92% in the reduction of tax evasion. In conclusion, SUNAT's invoicing system is related to tax evasion in hardware stores in the city of Tarapoto, given that the (p=, 000<0.05) where Pearson's R correlation coefficient showed a strong negative relationship of -0.748, which result indicates that the efficiency of the invoicing system influences tax evasion by 56%.
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