Citas bibligráficas
Paredes, E., (2022). Los comprobantes de pago electrónicos y la evasión tributaria del IGV (impuesto general a las ventas) en la empresa Javier Jesús Moreno Pujay, Callao 2020 [Universidad Peruana de las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/1652
Paredes, E., Los comprobantes de pago electrónicos y la evasión tributaria del IGV (impuesto general a las ventas) en la empresa Javier Jesús Moreno Pujay, Callao 2020 []. PE: Universidad Peruana de las Américas; 2022. http://repositorio.ulasamericas.edu.pe/handle/upa/1652
@misc{renati/5264,
title = "Los comprobantes de pago electrónicos y la evasión tributaria del IGV (impuesto general a las ventas) en la empresa Javier Jesús Moreno Pujay, Callao 2020",
author = "Paredes Mamani, Elena",
publisher = "Universidad Peruana de las Américas",
year = "2022"
}
The present research work is entitled: “Electronic payment receipts and tax evasion of the IGV (General Sales Tax) in the company Javier Jesús Moreno Pujay, Callao 2020”. In this investigation, the lack of issuance of payment vouchers, which must be electronic, and therefore the tax evasion of the IGV (General Sales Tax) is raised as a general problem; whose general objective was to establish the relationship of the electronic payment vouchers with the tax evasion of the IGV (General Sales Tax) in the sole proprietorship with the indicated business. The research methodology used was a basic type research, correlational descriptive level, quantitative approach, non-experimental design, cross-sectional, analytical deductive hypothetical method; considering a population of 15 workers and a sample of 15 workers participating in the survey carried out by means of a questionnaire of 20 questions, which were processed using the statistical package SPSS version 25; whose results were 0.894 degrees of reliability for the reliability of the questionnaire questions; 90.7% validity of the questions by expert judgment; 0.862 degrees of correlation for electronic payment vouchers with VAT tax evasion; 0.834 degrees of correlation for the electronic emission system; 0.735 degrees of correlation for formal obligations and 0.536 degrees of correlation between substantial obligations and VAT tax evasion; from where the significance was that the value p = 0.000 < the value q = 0.05 with a 95% reliability and a 5% margin of risk, uncertainty, instability of reliability; concluding, that the electronic issuance of payment vouchers should be implemented and applied to reduce or avoid tax evasion of the indicated tax.
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