Bibliographic citations
Vasquez, J., Vargas, I. (2020). La cultura tributaria y su efecto en la morosidad del impuesto predial en la Municipalidad Provincial de Rioja, año 2017. [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/3921
Vasquez, J., Vargas, I. La cultura tributaria y su efecto en la morosidad del impuesto predial en la Municipalidad Provincial de Rioja, año 2017. []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2020. http://hdl.handle.net/11458/3921
@misc{renati/1055203,
title = "La cultura tributaria y su efecto en la morosidad del impuesto predial en la Municipalidad Provincial de Rioja, año 2017.",
author = "Vargas Gil, Isabel",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2020"
}
The present research entitled "Tax culture and its effect on property tax payment default in the Provincial Municipality of Rioja, year 2017", had the general objective of determining the effect of tax culture on property tax payment default in the Provincial Municipality of Rioja, year 2017. It was an applied research with an explanatory level and non-experimental design, whose sample consisted of 354 taxpayers registered in the Provincial Municipality of Rioja for the year 2017, likewise the survey and documentary analysis were used as a technique for data collection, in addition the instruments used were the questionnaire and the documentary analysis guide. The results showed that the level of tax culture in the Provincial Municipality of Rioja is low with 61%, it was also found that the degree of property tax payment default during 2017 was medium with 40.54%. The main conclusion was that it is evident that the tax culture has an effect on property tax payment default in the Municipality Province of Rioja, year 2017, this is due to the fact that the value of the bilateral significance presents a value of (0.004), being less than (0.05), thus allowing to contrast the hypothesis of the research. Likewise, it is evidenced that the Tc (T-calculus) presented a value of (15.020), being higher than the Tt (T-tabular) with (12.706), thus rejecting the null hypothesis and accepting the alternative hypothesis of the research.
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