Bibliographic citations
MANOSALVA, J., (2021). La auditoria tributaria preventiva y las infracciones tributarias en la empresa starfood peru sac, 2017 [Tesis, Universidad Peruana de Ciencias e Informática]. http://repositorio.upci.edu.pe/handle/upci/242
MANOSALVA, J., La auditoria tributaria preventiva y las infracciones tributarias en la empresa starfood peru sac, 2017 [Tesis]. : Universidad Peruana de Ciencias e Informática; 2021. http://repositorio.upci.edu.pe/handle/upci/242
@misc{sunedu/3397206,
title = "La auditoria tributaria preventiva y las infracciones tributarias en la empresa starfood peru sac, 2017",
author = "MANOSALVA JESICH, JOSE ALONSO",
publisher = "Universidad Peruana de Ciencias e Informática",
year = "2021"
}
Currently in the business field, especially in medium, small and microenterprises, in some cases they show a total ignorance of tax regulations and in others make wrong interpretations of them; which consequently affects the results of the company at the end of each period The purpose of the tax audit is to verify, verify and evaluate the compliance and determination of compliance with tax obligations by the company, whether natural or legal, which is not commonly carried out due to the little importance that grant control, thus causing a breach of their tax obligations that They cause tax infractions and reparations as well as the payment of arrears, fines and default interest applied by SUNAT in the field of the infractions and sanctions system. Currently it is necessary for companies to periodically contract the realization of preventive tax audits, in order to detect in advance the tax contingencies and thus minimize the risk of tax non-compliance. The purpose of this research is to determine the degree of influence exerted by the preventive tax audit in minimizing the risks of tax offenses in the company STARFOOD PERU S.A.C and assist with the establishment of procedures adequate to optimize tax management. The study was validated with the judgment of consulted experts and to contrast the objective and check the hypothesis, the thesis was developed with a quantitative approach; the application type was considered, the descriptive, explanatory and correlational level and a non-experimental cross-sectional design, since that its content is theorized, although the scope of its application by the companies of the item will be practical. Likewise, sample checks were carried out with a population sample of 18 people who work in the company; a confidence level of 82.45% was obtained, a value of population proportion of 50% and the limit of error of the statistical inference was executed by Pearson's correlation test (r), bivariate, significance level p-value (p) of 0.05. Likewise, it was possible to calculate the correlation of variables and their respective covariance, obtaining an r of 78.5% At the end of the investigation, it was concluded that the tax audit preventive significantly influences tax offenses in the company,
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