Citas bibligráficas
Gaona, F., (2018). Influencia del planeamiento tributario en las infracciones tributarias de la empresa Metales S.A.C., 2017 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/14308
Gaona, F., Influencia del planeamiento tributario en las infracciones tributarias de la empresa Metales S.A.C., 2017 [Tesis]. PE: Universidad Privada del Norte; 2018. https://hdl.handle.net/11537/14308
@misc{renati/1682510,
title = "Influencia del planeamiento tributario en las infracciones tributarias de la empresa Metales S.A.C., 2017",
author = "Gaona Perez, Fabiola Raquel",
publisher = "Universidad Privada del Norte",
year = "2018"
}
The main objective of this research work is to determine the influence of tax planning on tax infractions at the company Metales SAC, 2017. The research meets the conditions of a descriptive case study, the sample is ten workers from the administrative-accounting area. Techniques and instruments that were used were: the survey, the observation and the bibliographic review. In order to arrive at the general hypothesis if the Tax Planning significantly influences the tax infractions of the company Metales SAC, 2017 the tax situation of the 2016 period had to be analyzed where it was determined that due to the lack of ignorance and a misinterpretation of the rules tributaries the company Metales SAC has committed three types of infractions one of them is for not paying the taxes withheld from the Office of Pension Standardization - ONP and income of the fifth category infracciona typified in numeral 4 of article 178 of the Tax Code, the second violation was to legalize the accounting books outside the established deadlines, setting up the infraction of numeral 5 of article 175 ° of the Tax Code and the last infraction was for not submitting their monthly sworn statement within the established deadlines, infraction established in numeral 1 of article 176 of the Code Tax such infractions generated a fine plus interest affecting the economic utility of the company. It is important to mention that the theoretical framework only focused on the three infractions mentioned above, since they were the infractions incurred by the company Metales S.A.C.
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