Bibliographic citations
Roca, K., (2017). El sistema de detracciones y la evasión tributaria en las empresas de transporte de carga pesada, Puerto Maldonado 2016. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/1583
Roca, K., El sistema de detracciones y la evasión tributaria en las empresas de transporte de carga pesada, Puerto Maldonado 2016. [Tesis]. : Universidad Andina del Cusco; 2017. https://hdl.handle.net/20.500.12557/1583
@misc{sunedu/3041855,
title = "El sistema de detracciones y la evasión tributaria en las empresas de transporte de carga pesada, Puerto Maldonado 2016.",
author = "Roca Pedraza, Katerin",
publisher = "Universidad Andina del Cusco",
year = "2017"
}
The thesis “The System of Detraction and Tax Evasion in Heavy Cargo Transport Companies, Puerto Maldonado-2016“, is made up of 08 sections, which are: Problem Statement, Theoretical Framework, Methodology of Research, Results of the Research, Discussion, Conclusions, Recommendations and Bibliographic References, the objective is to determine to what extent the drawdown system is related to tax evasion in the heavy cargo transport company, Puerto Maldonado - 2016. The sample is made up of 30 workers. The type of study is quantitative - correlational, the design is non-experimental and for the realization of this study the following techniques, technical data sheets and the questionnaire were used, likewise the following instruments were used: scales and the reliability of the instrument. The questionnaire applied to the heavy goods transport companies that consists of two parts, first of all the variable system of deductions of 18 items that was given to the owners and workers of the company containing the Likert scale consisting of five ópticos Answer: 1) Never; 2) Almost never, 3) Sometimes; 4) Almost always; 5) Always. Second, the tax evasion variable of 18 items. Likewisezsss, it has been confirmed that the coefficient of correlation between the variables of the Detraction System and Tax Evasión in the Heavy Cargo Transportation Company, Puerto Maldonado- 2016, is 0.370, at a significance level of 0.05; and that there is a positive correlation in relation to the study variables. This means that heavy cargo transportation companies assume the payment of taxes, payment of the tax obligation and the payment of tax infractions, which is reflected in compliance with the tax system.
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