Bibliographic citations
Rimarachin, L., Mego, N. (2021). Auditoría tributaria preventiva y su incidencia en las sanciones tributarias en la empresa D y R Soluciones Gráficas S.A.C., Tarapoto, 2019. [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4147
Rimarachin, L., Mego, N. Auditoría tributaria preventiva y su incidencia en las sanciones tributarias en la empresa D y R Soluciones Gráficas S.A.C., Tarapoto, 2019. []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2021. http://hdl.handle.net/11458/4147
@misc{renati/297961,
title = "Auditoría tributaria preventiva y su incidencia en las sanciones tributarias en la empresa D y R Soluciones Gráficas S.A.C., Tarapoto, 2019.",
author = "Mego Montenegro, Nixon Anderson",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2021"
}
The research entitled: "Preventive tax audit and its impact on tax penalties in the company D y R Soluciones Gráficas S.A.C., Tarapoto, 2019", aimed to determine how a preventive tax audit affects tax penalties in the company D y R Soluciones Gráficas S.A.C., Tarapoto, 2019. Regarding the methodology, the research was of the applied type, of an explanatory level, with a non-experimental design, the population and sample was the documentary collection that included the accounting books, monthly and annual income tax returns, as well as the supporting documentation (payment vouchers), the techniques used in the data collection were observation and documentary analysis, whose instruments were the checklist and the documentary analysis guide. The main results were that the entity incurred in tax violations related to the obligation to keep books and/or accounting records in accordance with tax legislation; violations related to the obligation to file returns and communications after the established deadline; and violations related to compliance with its tax obligations, for which its fines and interest amounted to S/. 12,756.01, but when corrected and paid voluntarily, the fines amounted to S/. 5,613.93. In conclusion, the preventive tax audit had a significant impact on the tax penalties of the company D y R Soluciones Gráficas S.A.C., Tarapoto, 2019, having obtained a positive correlation of 0.646, with a p-value of 0.000 less than 0.05.
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