Bibliographic citations
Carmen, D., Jaramillo, J. (2022). Las obligaciones fiscales y su relación con las sanciones tributarias en la empresa Bekleidung E.I.R.L. Distrito de Piura, año 2020 [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/9485
Carmen, D., Jaramillo, J. Las obligaciones fiscales y su relación con las sanciones tributarias en la empresa Bekleidung E.I.R.L. Distrito de Piura, año 2020 [Tesis]. PE: Universidad Privada Antenor Orrego; 2022. https://hdl.handle.net/20.500.12759/9485
@misc{renati/372815,
title = "Las obligaciones fiscales y su relación con las sanciones tributarias en la empresa Bekleidung E.I.R.L. Distrito de Piura, año 2020",
author = "Jaramillo Valverde, Jans Cris",
publisher = "Universidad Privada Antenor Orrego",
year = "2022"
}
In this research work aimed to determine the incidence of tax obligations with tax sanctions in the company Bekleidung EIRL, Piura District, year 2020., a non experimental design of an explanatory cross-sectional type was used, since it seeks to determine, describe and explain the causes and under what conditions the problem occurs; applying the documentary analysis as a technique and the document review guide as an instrument. Among the main results, it was determined that the company has the condition of domiciliary restriction, as a result of the tax debts, since the payments are made at the wrong time, due to lack of liquidity, to this is added the sanctions for the infractions incurred and that have not been corrected, In addition, violations are incurred for omitted taxes by not complying with the presentation of the monthly returns, likewise the taxpayer declares false data, by not declaring the correct amounts of purchases and sales, having to rectify the affidavit on several occasions causing financial problems. It is concluded that there is a positive relationship between compliance with tax obligations and tax penalties, obtaining a Pearson correlation coefficient of -0.683 (Sig. = 0.014 <0.05), the same ones that economically harm the company.
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