Bibliographic citations
Aldave, S., (2024). Facturación electrónica y el cumplimiento de obligaciones tributarias en boticas de una empresa farmacéutica del distrito de Miraflores, Lima 2023 [Universidad María Auxiliadora]. https://hdl.handle.net/20.500.12970/2021
Aldave, S., Facturación electrónica y el cumplimiento de obligaciones tributarias en boticas de una empresa farmacéutica del distrito de Miraflores, Lima 2023 []. PE: Universidad María Auxiliadora; 2024. https://hdl.handle.net/20.500.12970/2021
@misc{renati/1111889,
title = "Facturación electrónica y el cumplimiento de obligaciones tributarias en boticas de una empresa farmacéutica del distrito de Miraflores, Lima 2023",
author = "Aldave Del Águila, Seleni",
publisher = "Universidad María Auxiliadora",
year = "2024"
}
Objective: determine the relationship between the implementation of electronic billing and compliance with tax obligations in the pharmacies of a pharmaceutical company in the district of Miraflores, during the year 2023. Material and method: the research work has a quantitative approach of a basic study type, with a population of 36 pharmacies of a pharmaceutical company. The survey and the data collection instrument were applied on a Likert scale, which is comprised of 32 items, 16 questions for electronic invoicing and 16 questions for tax obligations. Results: it was obtained that the variables implementation of electronic invoicing and compliance with tax obligations have a Pearson correlation of 0.689, thus existing a good correlation, on the other hand, a result of 0.511 was obtained in the dimensions electronic issuance system, billing processes a result of 0.530, benefits of electronic invoicing a result of 0.708; There is a moderate correlation in the first and second dimensions, and a good correlation in the last dimension. Conclusions: the implementation of electronic invoicing is significantly related (p=0.689) to compliance with tax obligations.
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