Bibliographic citations
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Camacho, J., Chavarry, S. (2021). Planeamiento y contingencias tributarios en la empresa Globos las 24 Horas S. A. C. [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/31888
Camacho, J., Chavarry, S. Planeamiento y contingencias tributarios en la empresa Globos las 24 Horas S. A. C. [Tesis]. PE: Universidad Privada del Norte; 2021. https://hdl.handle.net/11537/31888
@misc{renati/413237,
title = "Planeamiento y contingencias tributarios en la empresa Globos las 24 Horas S. A. C.",
author = "Chavarry Montenegro, Sheyla",
publisher = "Universidad Privada del Norte",
year = "2021"
}
Title: Planeamiento y contingencias tributarios en la empresa Globos las 24 Horas S. A. C.
Authors(s): Camacho Camacho, Juan Jesus; Chavarry Montenegro, Sheyla
Advisor(s): Morales Santivañez, Jorge Luis
Keywords: Contabilidad Tributaria; Recaudación de impuestos; Auditoría fiscal; Procedimiento tributario; Planeamiento Tributario; Infracciones Tributarias; Tax Planning; Tax Contingency; Tax Violations; Debtor behavior; Accounting books
OCDE field: https://purl.org/pe-repo/ocde/ford#5.02.00
Issue Date: 12-Sep-2021
Institution: Universidad Privada del Norte
Abstract: Se realizo una investigación cuyo objetivo fue determinar si el Planeamiento Tributario se relaciona con las Contingencias Tributarias en la empresa Globos las 24 horas SAC, se empleó una investigación de tipo descriptiva-correlacional cuyo diseño es no experimental – transversal, debido a que no habrá manipulación de las variables, en la cual contribuyeron 10 colaboradores pertenecientes tanto al área contable como al área administrativa de la empresa. Se utilizo la encuesta para fijar la confiabilidad del instrumento mediante el coeficiente Alfa de Cronbach.
Como resultado el Planeamiento tributario se relaciona de manera significativa con las Contingencias tributarias. Por consiguiente, se concluye que el alcance conseguido influirá a que los contribuyentes puedan llevar a cabo el cumplimiento de sus obligaciones tributarias y así emplear de manera correcta las normas contables para adquirir beneficios tributarios, prevenir contingencias y disminuir las infracciones.
An investigation was carried out whose objective was to determine if the Tax Planning is related to the Tax Contingencies in the company Globos 24 hours SAC, a correlational type investigation was used whose design is non-experimental - transversal, because there will be no manipulation of the variables, in which 10 collaborators from both the accounting area and the administrative area of the company contributed. The survey was used to determine the reliability of the instrument by means of the Cronbach Alpha coefficient. As a result, Tax Planning is significantly related to Tax Contingencies. Consequently, it is concluded that the scope achieved will influence taxpayers to be able to comply with their tax obligations and thus correctly use accounting standards to acquire tax benefits, prevent contingencies and reduce infractions.
An investigation was carried out whose objective was to determine if the Tax Planning is related to the Tax Contingencies in the company Globos 24 hours SAC, a correlational type investigation was used whose design is non-experimental - transversal, because there will be no manipulation of the variables, in which 10 collaborators from both the accounting area and the administrative area of the company contributed. The survey was used to determine the reliability of the instrument by means of the Cronbach Alpha coefficient. As a result, Tax Planning is significantly related to Tax Contingencies. Consequently, it is concluded that the scope achieved will influence taxpayers to be able to comply with their tax obligations and thus correctly use accounting standards to acquire tax benefits, prevent contingencies and reduce infractions.
Link to repository: https://hdl.handle.net/11537/31888
Discipline: Contabilidad y Finanzas
Grade or title grantor: Universidad Privada del Norte. Facultad de Negocios
Grade or title: Contador Público
Juror: Serrato Cherres, Arthur Giuseppe; Salazar Rebaza, Carola Rosana; Fhon Núñez, Cecilia Elena
Register date: 24-Nov-2022
This item is licensed under a Creative Commons License