Citas bibligráficas
Muñoz, E., Juarez, F. (2021). Factores que determinan la morosidad en el pago del impuesto predial en la Municipalidad Distrital Elías Soplín Vargas- Segunda Jerusalén, periodos 2018 – 2019. [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4239
Muñoz, E., Juarez, F. Factores que determinan la morosidad en el pago del impuesto predial en la Municipalidad Distrital Elías Soplín Vargas- Segunda Jerusalén, periodos 2018 – 2019. []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2021. http://hdl.handle.net/11458/4239
@misc{renati/1055185,
title = "Factores que determinan la morosidad en el pago del impuesto predial en la Municipalidad Distrital Elías Soplín Vargas- Segunda Jerusalén, periodos 2018 – 2019.",
author = "Juarez Gallardo, Fredy Wily",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2021"
}
The general objective of this research report is to demonstrate the incidence of the factors that determine arrears in the payment of property tax in the District Municipality Elías Soplín Vargas - Segundo Jerusalem, periods 2018 - 2019. Regarding the methodology, an applied research with a non-experimental design was performed. The population consisted of 3250 taxpayers, of which 63 taxpayers were part of the sample. In addition, for data collection, the survey technique and documentary analysis were applied, and the questionnaire and documentary analysis guide were used as instruments. The main results revealed that economic factors have the greatest impact on arrears (76%) followed by institutional factors (41%), social factors (38%) and with less influence we have cultural factors with 40% and in general these factors are presented at a medium level (46%) in taxpayers. Regarding the degree of arrears in the payment of property tax, corresponding to the periods 2018 - 2019, this was higher in 2019 (99.99%) than 2018 (99.6%). Therefore, it is concluded that the factors that determine arrears have a significant impact on the payment of property tax in the District Municipality Elías Soplin Vargas - Segunda Jerusalén, periods 2018 - 2019, in view that the significance level is less than 0.01, thus a correlation coefficient of 0.453 was also reached.
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