Bibliographic citations
Velarde, L., (2024). Cumplimiento tributario y facturación electrónica en las mypes textiles de una galería de Gamarra, Lima 2023 [Universidad Privada Norbert Wiener]. https://hdl.handle.net/20.500.13053/12362
Velarde, L., Cumplimiento tributario y facturación electrónica en las mypes textiles de una galería de Gamarra, Lima 2023 []. PE: Universidad Privada Norbert Wiener; 2024. https://hdl.handle.net/20.500.13053/12362
@misc{renati/1374771,
title = "Cumplimiento tributario y facturación electrónica en las mypes textiles de una galería de Gamarra, Lima 2023",
author = "Velarde Benites, Lucia Dalila",
publisher = "Universidad Privada Norbert Wiener",
year = "2024"
}
The main objective of the study was to determine tax compliance and its relationship with electronic invoicing in textile micro and small enterprises (MSEs) located in a gallery in Gamarra, Lima 2023, situated on block fifteen of Jr. Hipólito Unanue. A descriptive quantitative approach was adopted, using a non-experimental, cross-sectional, and correlational design. The survey method was selected, and a questionnaire was used as a tool for data collection. The sample consisted of 85 textile merchants, who were provided with a questionnaire containing 36 questions. The results, obtained using SPSS v.25 software, support the proposed hypothesis, revealing a direct relationship between the two variables with a Pearson correlation coefficient (R) of 0.821 and a significance level of 0.000. This indicates a strong positive correlation with a 99% confidence level. In summary, the study highlights the importance of maintaining proper tax compliance to achieve economic and commercial growth without incurring penalties, fines, or interest.
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