Bibliographic citations
Alvarado, M., Tocto, S. (2024). Auditoria Tributaria Preventiva y su influencia en el Impuesto a la Renta de la Estación de Servicios Cieneguillo Srl, 2022 [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/52711
Alvarado, M., Tocto, S. Auditoria Tributaria Preventiva y su influencia en el Impuesto a la Renta de la Estación de Servicios Cieneguillo Srl, 2022 [Tesis]. PE: Universidad Privada Antenor Orrego; 2024. https://hdl.handle.net/20.500.12759/52711
@misc{renati/1339104,
title = "Auditoria Tributaria Preventiva y su influencia en el Impuesto a la Renta de la Estación de Servicios Cieneguillo Srl, 2022",
author = "Tocto Gonza, Selene Elizabeth",
publisher = "Universidad Privada Antenor Orrego",
year = "2024"
}
The research topic aims to analyze the relationship of the Preventive Tax Audit in the determination of the Income Tax of the company Estacion de Servicios Cieneguillo Srl, which has been in the market for 25 years, having as its activity the sale of fuel. The problem arises from the constant coercive and non-compliance with formal and substantial obligations, a preventive tax audit being essential, which arose through the problem posed: ¿Does the Preventive Tax Audit influence the Income Tax of the Servicios Cieneguillo Srl, 2022? For this purpose, a non-experimental cross-sectional design, explanatory level, was used. The population is made up of the accounting area of the company made up of 10 workers, in this way the sampling is non-probabilistic, collecting data through a survey, using the questionnaire as an instrument, which has an ordinal scale using the Likert scale. The results obtained according to the Spearman correlation indicate that there is a high to very high direct linear relationship between these 2 variables, obtaining a result of 0.893, which suggests that as the development of preventive tax audits in the company increases, there tends to be a better determination of the Income Tax. It is concluded that, after the analysis and interpretation of results, the preventive tax audit is significantly related to the determination of the income tax of the Servicios Cieneguillo Srl 2022, likewise, that internal control is essential for the development of the processes in tax matters to mitigate possible errors or risks
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