Bibliographic citations
Huillcas, A., (2022). Gestión contable y evasión tributaria del IGV – impuesto general a las ventas en la Empresa Onda Alterna Technology S.R.L., Callao 2020 [Universidad Peruana de Las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/1960
Huillcas, A., Gestión contable y evasión tributaria del IGV – impuesto general a las ventas en la Empresa Onda Alterna Technology S.R.L., Callao 2020 []. PE: Universidad Peruana de Las Américas; 2022. http://repositorio.ulasamericas.edu.pe/handle/upa/1960
@misc{renati/5556,
title = "Gestión contable y evasión tributaria del IGV – impuesto general a las ventas en la Empresa Onda Alterna Technology S.R.L., Callao 2020",
author = "Huillcas Serrano, Alberto",
publisher = "Universidad Peruana de Las Américas",
year = "2022"
}
The title of this research work is: “Accounting management and its relationship with tax evasion of the IGV (General Sales Tax) in the company Onda Alterna Technology SRL, Callao 2020“; whose general objective was to establish the relationship between accounting management and VAT tax evasion; defining the accounting management as the independent variable and the VAT tax evasion as the dependent variable. The research methodology used was a quantitative approach, basic type, descriptive correlational level, non-experimental design, cross-sectional, hypothetical deductive analytical method. The non-probabilistic sample population for convenience was 22 workers from the accounting and administration areas of the company: For data collection, the questionnaire instrument was used with the survey technique with a short, unstructured interview; The results of the statistical processing of data were equal to 0.935 degrees of correlation between accounting management and VAT tax evasion; a 0.875 degree of correlation for the role of the general accountant with VAT evasion; 0.796 for Coso III internal control with IGV tax evasion and 0.921 degrees of correlation for electronic issuance systems with IGV tax evasion; concluding that the significance was a p value = 0.000 <less than q value = 0.05 which represents a 95% reliability of the results with a 5% non-reliability; Therefore, the alternative hypothesis is accepted and the null hypothesis is rejected, for the optimized application of accounting management in the organization.
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