Bibliographic citations
Asencios, D., (2020). El planeamiento tributario y la prevencion de contingencias tributarias en la Empresa Manufacturas Kukuli S.A.C, año 2016 [Tesis, Universidad Peruana de Ciencias e Informática]. http://repositorio.upci.edu.pe/handle/upci/187
Asencios, D., El planeamiento tributario y la prevencion de contingencias tributarias en la Empresa Manufacturas Kukuli S.A.C, año 2016 [Tesis]. : Universidad Peruana de Ciencias e Informática; 2020. http://repositorio.upci.edu.pe/handle/upci/187
@misc{renati/772779,
title = "El planeamiento tributario y la prevencion de contingencias tributarias en la Empresa Manufacturas Kukuli S.A.C, año 2016",
author = "Asencios Saldivar, David Wilmer",
publisher = "Universidad Peruana de Ciencias e Informática",
year = "2020"
}
The main purpose of this paper is to demonstrate or determine the extent to which tax planning influences tax contingencies in the company Manufacturas Kukuli SAC., 2016. Tax planning consists of a set of legal alternatives to which a taxpayer may resort for the sole purpose of calculating and paying taxes that must strictly be paid in favor of the state, for which he must correctly apply the regulations in force. In this way, through tax strategies, the tax burden can be optimized either by reducing it or eliminating it or otherwise to enjoy some tax benefit. In the current situation in our country with regard to tax planning, there is a great deficiency with respect to controlling tax contingencies with prevention. Some of the problems of defiance that the company Manufacturas Kukuli SAC is going through are: a) Errors in the tax returns IGV - Renta and PLAME. b) Not to issue and / or not to grant vouchers of payment or complementary documents to these, different from the guide of remission. c) Lead to a delay greater than that allowed by current regulations, accounting books or other books or records required by law, regulations by the SUNAT Superintendency Resolution, which are linked to taxation. d) Failure to submit statements containing the determination of the tax debt, within the established deadlines. In response and at the same time solving these deficiencies, the objective was set to determine to what extent the tax planning influences the tax contingencies in the company Manufacturas Kukuli SAC., Year 2016 It was chosen to do a quantitative, descriptive-explanatory level research, as tax planning and the prevention of the tribe’s contingencies in the company were described. Its design was not experimental. The population was constituted by 199 workers related to tax planning and tribe’s contingencies in the company Manufacturas Kukuli S.A.C whose sample drawn was in number of 25 workers. The survey and interview techniques are used as tools to obtain the necessary data, being instrumented with a questionnaire and the interview form. The problem was solved, with the indicated objective, the hypothesis was designed that there is a significant relationship between tax planning and tax contingencies in the company Manufacturas Kukuli SAC., 2016. In order to contrast the objective and verify the hypothesis, the study was validated using the SPSS vs23 software, calculating the reliability for this, the Cronbach's Alpha was used. The study was programmed as pure applied type research, since its aspects are theorized, although its scope will be practical depending on its application. Sample checks were performed with a population size of 199 workers with a 95% confidence level and an error limit of 5%. In accordance with the objective, the result of the investigation was concluded that as tax planning influences significantly in the prevention of tax contingencies it is through permanent verification through tax auditing, to be clear about the goals and objectives of planning tax, tax forecasts and compliance with the basic rules of tax planning could prevent possible tax contingencies. For this purpose, the effectiveness and efficiency of management decisions must be influenced, and the goals and objectives clarified in order to reduce risks.
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