Bibliographic citations
Segura, Y., Ruiz, R. (2024). Cultura tributaria y su relación con el cumplimiento de obligaciones tributarias de los microempresarios del Distrito de Rioja, 2021 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/6006
Segura, Y., Ruiz, R. Cultura tributaria y su relación con el cumplimiento de obligaciones tributarias de los microempresarios del Distrito de Rioja, 2021 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2024. http://hdl.handle.net/11458/6006
@misc{renati/1054562,
title = "Cultura tributaria y su relación con el cumplimiento de obligaciones tributarias de los microempresarios del Distrito de Rioja, 2021",
author = "Ruiz Gonzales, Royser Jamner",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2024"
}
The thesis entitled "Tax culture and its relationship with the fulfillment of tax obligations of micro-entrepreneurs in the District of Rioja, 2021", is a basic research, with a quantitative condition, descriptive correlational design and non-experimental level. A survey was designed as a tool for the collection of field data, the techniques applied to process the data were the central tendency statistics for the descriptive objectives and Pearson's R test for the inferential objectives. The results show that the level of tax culture of micro entrepreneurs in the district of Rioja, 2021, is deficient, where the level of knowledge about tax regimes shows average values of 80.80%, and the level of knowledge of taxes shows average values of 76.08%; tax awareness reaches values of 83.1%; and the level of compliance with tax obligations of micro entrepreneurs in the district of Rioja, 2021, is deficient. The issuance of payment vouchers only achieves a value of 15.2% and 28.9% of micro-entrepreneurs have been sanctioned by SUNAT audits. It is concluded that, the relationship of tax culture with tax compliance of microentrepreneurs in the district of Rioja, 2021, has a directly proportional correlation between the variables with a very high significance, where the Pearson's R value obtains a score equal to 0.926, with a bilateral significance equal to 0.00.
This item is licensed under a Creative Commons License