Citas bibligráficas
Pezo, E., Casusol, B. (2021). Planificación tributaria del impuesto a la renta y control interno orientado al cumplimiento de las obligaciones tributarias de los contribuyentes del distrito de Juanjuí – Periodo 2018. [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4066
Pezo, E., Casusol, B. Planificación tributaria del impuesto a la renta y control interno orientado al cumplimiento de las obligaciones tributarias de los contribuyentes del distrito de Juanjuí – Periodo 2018. []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2021. http://hdl.handle.net/11458/4066
@misc{renati/1054821,
title = "Planificación tributaria del impuesto a la renta y control interno orientado al cumplimiento de las obligaciones tributarias de los contribuyentes del distrito de Juanjuí – Periodo 2018.",
author = "Casusol Garcia, Brandon",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2021"
}
The research entitled "Income tax planning and internal control oriented to compliance with tax obligations of taxpayers in the district of Juanjuí - Period 2018" has as general objective to determine the relationship between income tax planning and internal control oriented to compliance with tax obligations of taxpayers in the district of Juanjuí - period 2018. The type of research is applied with a descriptive level, non-experimental design, and based on a sample of 45 companies. In order to collect data, direct observation and a survey were used as techniques, as well as a checklist and a questionnaire. As a result, the level of income tax planning is medium with 51% and the level of internal control oriented to the fulfillment of tax obligations is medium with 56%. The general conclusion was that there is a significant relationship between income tax planning and internal control oriented to the fulfillment of tax obligations, since the correlational statistics showed a result of 0.420, which indicates a moderate positive correlation. Likewise the value of the bilateral significance was (0.004), wich means that the null hypothesis is rejected and the alternative hypothesis of the research is accepted.
Este ítem está sujeto a una licencia Creative Commons Licencia Creative Commons