Bibliographic citations
Lazaro, A., Marroquin, F. (2024). Facturas electrónicas recibidas y la incidencia en las contingencias tributarias en la empresa de transportes Vaskevel SAC, Trujillo 2023 [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/46651
Lazaro, A., Marroquin, F. Facturas electrónicas recibidas y la incidencia en las contingencias tributarias en la empresa de transportes Vaskevel SAC, Trujillo 2023 [Tesis]. PE: Universidad Privada Antenor Orrego; 2024. https://hdl.handle.net/20.500.12759/46651
@misc{renati/932364,
title = "Facturas electrónicas recibidas y la incidencia en las contingencias tributarias en la empresa de transportes Vaskevel SAC, Trujillo 2023",
author = "Marroquin Peláez, Fiorella Ximena",
publisher = "Universidad Privada Antenor Orrego",
year = "2024"
}
The general objective of the research was to determine how electronic invoices received had an impact on tax contingencies at Vaskevel SAC, Trujillo, 2023. It was identified that electronic invoices generated tax complications and increased the risk of tax penalties, affecting tax management. Using a cross-sectional experimental design, with a correlational scope. Considering as a sample the 1,618 invoices with electronic contingencies found during the entire period 2023. For data collection, instruments such as the documentary review guide, the tax compliance checklist, surveys, analysis of documents and tax regulations, calculation based on the gradual regime, and scenario simulation were used. A spearman's pho statistical test was also performed to validate the hypothesis, which resulted in 0.002, indicating that electronic invoices do have an impact on tax contingencies. The conclusion is that there are five tax contingencies which are repeated throughout the entire period 2023, which are: electronic invoices with errors in the calculation of the deduction, receipts considered to make use of IGV, credit notes considered with a positive amount passing them off as invoices, vouchers with erroneous plates and those rejected by SUNAT; obtaining a total of 1,618 electronic vouchers with these errors that harm the company, affecting financial transparency
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