Bibliographic citations
Chávez, C., Escurra, E. (2019). Las percepciones asumidas por los clientes de la empresa Zeta Gas Andino S.A.- región La Libertad y su influencia en la recaudación del IGV, año 2018 [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/5013
Chávez, C., Escurra, E. Las percepciones asumidas por los clientes de la empresa Zeta Gas Andino S.A.- región La Libertad y su influencia en la recaudación del IGV, año 2018 [Tesis]. PE: Universidad Privada Antenor Orrego; 2019. https://hdl.handle.net/20.500.12759/5013
@misc{renati/1353537,
title = "Las percepciones asumidas por los clientes de la empresa Zeta Gas Andino S.A.- región La Libertad y su influencia en la recaudación del IGV, año 2018",
author = "Escurra Gonzáles, Esther Alexandra",
publisher = "Universidad Privada Antenor Orrego",
year = "2019"
}
The objective of this paper is to determine the influence of the perceptions assumed by customers of the Company Zeta Gas Andino S.A. – La Libertad on the collection of the IGV in 2018. The research work covered several stages, from data collection and reports with information on the company and the situation of business line, up to the analysis of the perceptions collected during the year 2018; according to the nature of our research, this research work is of the explanatory type; by means of which was developed. The desing of the investigation is explanatory of a single group with observation before and after, likewise the statiscal test of T-Student was applied, as well as whether there is an influence on the collection of the IGV with and without the presence of the tax perceptions. The monthly sales reports were used as the unit of analysis, as well as the reports of collected perceptions obtained from the Company Zeta Gas Andino S.A. – La Libertad. After carrying out the analysis of the aforementioned reports, in addition to using the statement of financial position and financial ratios, we conclude that the Perceptions Regime has a positive influence on the collection of the general sales tax of the costumers of the Company Zeta Gas Andino S.A. – La Libertad, for which the Advanced Payment System implemented by SUNAT, fulfills its purpose, which is to ensure the payment of the tax obligations of the IGV by improving the collection of said tax.
This item is licensed under a Creative Commons License