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Zapata, F., Chávez, M. (2024). El control interno y los reparos tributarios de la empresa Alquimodul en Chilca, Cañete, Lima 2024 [Universidad Nacional de Cañete]. https://hdl.handle.net/20.500.14559/246
Zapata, F., Chávez, M. El control interno y los reparos tributarios de la empresa Alquimodul en Chilca, Cañete, Lima 2024 []. PE: Universidad Nacional de Cañete; 2024. https://hdl.handle.net/20.500.14559/246
@misc{renati/1119969,
title = "El control interno y los reparos tributarios de la empresa Alquimodul en Chilca, Cañete, Lima 2024",
author = "Chávez Saldaña , Miluska Gabriela",
publisher = "Universidad Nacional de Cañete",
year = "2024"
}
Title: El control interno y los reparos tributarios de la empresa Alquimodul en Chilca, Cañete, Lima 2024
Advisor(s): Alberto Bueno , Ramón Osorio
Keywords: Control interno; Disminución; Reparos tributarios; Renta
OCDE field: https://purl.org/pe-repo/ocde/ford#5.02.00
Issue Date: 2-Dec-2024
Institution: Universidad Nacional de Cañete
Abstract: El objetivo principal de la investigación fue determinar la relación entre el control interno y los reparos tributarios de la empresa Alquimodul en Chilca, Cañete, Lima 2024. El nivel de investigación es explicativo – correlacional, tipo básico; el total de la población fue constituida por 64 trabajadores de la empresa. La técnica que se empleó para la realización de la investigación fue la encuesta con el instrumento el cuestionario, los cuales fueron sometidos a la validación de juicios de expertos y a la confiabilidad del alfa de Cronbach. Los datos recopilados han sido procesados a través del programa SPSS y Excel y los resultados se plasman en tablas y figuras. De ello, se identificó una fiabilidad moderada en ambas variables. De los resultados obtenidos se determinó la relación con el coeficiente de correlación de Rho de Spearman es 0.449, indicando que se encontró relación entre el control interno y los reparos tributarios, confirmando un nivel de correlación positivo moderada. En conclusión, el control interno se relaciona inversa y significativamente con los reparos tributarios, lo que permite una disminución de gastos reparables, lo cual contribuye a un menor pago de impuesto a la renta en la declaración jurada anual de la empresa Alquimodul SAC.
The main objective of the research was to determine the relationship between internal control and tax objections of the company Alquimodul in Chilca, Cañete, Lima 2024. The level of research is explanatory - correlational, basic type; the total population was made up of 64 workers of the company. The technique used to carry out the research was the survey with the questionnaire instrument, which were subjected to the validation of expert judgments and the reliability of Cronbach's alpha. The data collected have been processed through the SPSS and Excel programs and the results are reflected in tables and figures. From this, a moderate reliability was identified in both variables. From the results obtained, the relationship was determined with the Spearman's Rho correlation coefficient of 0.449, indicating that a relationship was found between internal control and tax objections, confirming a moderate positive correlation level. In conclusion, internal control is inversely and significantly related to tax objections, which allows a decrease in repairable expenses, which contributes to a lower income tax payment in the annual tax return of the company Alquimodul SAC. Keywords: Decrease, Internal control, Income, Tax objections..
The main objective of the research was to determine the relationship between internal control and tax objections of the company Alquimodul in Chilca, Cañete, Lima 2024. The level of research is explanatory - correlational, basic type; the total population was made up of 64 workers of the company. The technique used to carry out the research was the survey with the questionnaire instrument, which were subjected to the validation of expert judgments and the reliability of Cronbach's alpha. The data collected have been processed through the SPSS and Excel programs and the results are reflected in tables and figures. From this, a moderate reliability was identified in both variables. From the results obtained, the relationship was determined with the Spearman's Rho correlation coefficient of 0.449, indicating that a relationship was found between internal control and tax objections, confirming a moderate positive correlation level. In conclusion, internal control is inversely and significantly related to tax objections, which allows a decrease in repairable expenses, which contributes to a lower income tax payment in the annual tax return of the company Alquimodul SAC. Keywords: Decrease, Internal control, Income, Tax objections..
Link to repository: https://hdl.handle.net/20.500.14559/246
Discipline: Contabilidad
Grade or title grantor: Universidad Nacional de Cañete Facultad de Ciencias Empresariales
Grade or title: Licenciado en Contabilidad
Juror: Ríos Ríos , Segundo Waldemar; Valiente Campos , María Guadalupe; Pizarro Osorio , Giovanna Rocío
Register date: 2-Dec-2024
This item is licensed under a Creative Commons License