Bibliographic citations
Magallanes, J., (2022). El lavado de activos en los partidos políticos y su incidencia en la recaudación tributaria de la Sunat, Lima, 2020 [Universidad Peruana de las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/1836
Magallanes, J., El lavado de activos en los partidos políticos y su incidencia en la recaudación tributaria de la Sunat, Lima, 2020 []. PE: Universidad Peruana de las Américas; 2022. http://repositorio.ulasamericas.edu.pe/handle/upa/1836
@misc{sunedu/3337595,
title = "El lavado de activos en los partidos políticos y su incidencia en la recaudación tributaria de la Sunat, Lima, 2020",
author = "Magallanes Bautista, Jose Jesus",
publisher = "Universidad Peruana de las Américas",
year = "2022"
}
The objective of this research is to determine money laundering in political parties and its impact on SUNAT's tax collection, Lima, 2020. The methodology used, which requires tools with adaptability to the quantitative approach, was developed in a non-experimental transectional correlational way, thus allowing the identification of the relationship between the variables, and avoiding manipulation or alteration of the results obtained; where the population and sample was 30 lawyers with legislative knowledge in political parties, who participated in the survey consisting of 16 questions. Using the statistical software SPSS, it can be seen that 80% of them totally agree that corruption is present even in public entities, on the other hand, 80% agreed that the crime of collusion is carried out by public officials or public servants. The main conclusion is that money laundering and tax collection are related, since the Spearman correlation shows a result of 0.850, being close to number 1, it is evidenced as a high correlation; thus, the hypothesis is accepted.
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