Bibliographic citations
Chamorro, J., Montalvo, R. (2020). Eficacia del sistema facturador de la SUNAT y su relación con el cumplimiento de la emisión de comprobantes electrónicos en las empresas comerciales de la ciudad de Tarapoto, año 2018. [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/3821
Chamorro, J., Montalvo, R. Eficacia del sistema facturador de la SUNAT y su relación con el cumplimiento de la emisión de comprobantes electrónicos en las empresas comerciales de la ciudad de Tarapoto, año 2018. []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2020. http://hdl.handle.net/11458/3821
@misc{renati/1055062,
title = "Eficacia del sistema facturador de la SUNAT y su relación con el cumplimiento de la emisión de comprobantes electrónicos en las empresas comerciales de la ciudad de Tarapoto, año 2018.",
author = "Montalvo Pisco, Rhaisa Nadeza",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2020"
}
The general objective of this research, entitled "Efficiency of SUNAT's billing system and its relationship with the compliance of the issuance of electronic vouchers in the commercial companies of the city of Tarapoto, year 2018", was to determine the relationship between the efficiency of SUNAT's billing system and the compliance of the issuance of electronic vouchers in the commercial companies of the city of Tarapoto, year 2018. It was an applied research with a descriptive-correlational level and a non-experimental design, whose sample was made up of 323 commercial enterprises in the city of Tarapoto. Likewise, for the collection of data, the survey and documentary analysis were used as a technique. The main conclusion was that there is a relationship between the efficiency of SUNAT's billing system and compliance with the issuance of electronic vouchers, since Pearson's correlation presented a value of (0.931), and the value of the bilateral significance was (0.002), which indicates that there is a very strong positive correlation. Therefore, the null hypothesis is rejected and the alternate hypothesis of the research is accepted, which states that "There is a significant relationship between the efficiency of SUNAT's billing system and the compliance with the issuance of electronic vouchers in the commercial companies of the city of Tarapoto, year 2018".
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