Bibliographic citations
Acosta, D., Rosales, V. (2021). Nivel de conocimiento de las obligaciones tributarias y su relación con el cumplimiento del impuesto de alcabala, distrito de Requena, año 2019 [Universidad Nacional de la Amazonia Peruana]. https://hdl.handle.net/20.500.12737/7505
Acosta, D., Rosales, V. Nivel de conocimiento de las obligaciones tributarias y su relación con el cumplimiento del impuesto de alcabala, distrito de Requena, año 2019 []. PE: Universidad Nacional de la Amazonia Peruana; 2021. https://hdl.handle.net/20.500.12737/7505
@misc{sunedu/3982511,
title = "Nivel de conocimiento de las obligaciones tributarias y su relación con el cumplimiento del impuesto de alcabala, distrito de Requena, año 2019",
author = "Rosales Navarro, Verónica Melita",
publisher = "Universidad Nacional de la Amazonia Peruana",
year = "2021"
}
The objective of this research was to determine the relationship between the level of knowledge of tax obligations and compliance with the alcabala tax, Requena district, year 2019. Opting for a descriptive-correlational research and non-experimental design, which has taken a sample of 294 taxpayers; In addition, information has been collected from the survey as a technique and the questionnaire as an instrument, managing to conclude that the knowledge of tax obligations in the district of Requena is low, since a large part of the taxpayers do not know the percentage to pay for taxes. , as well as the regulation that regulates it, does not know the documentation that must be presented and any procedure that must be carried out to comply with its payment. Compliance with the alcabala tax is low, since the taxpayer often does not foresee the payment to be made, does not comply with the requirements that must be presented to proceed with the payment of his tax, generating a high default rate. Finally, it is determined that the level of knowledge of tax obligations is significantly related to compliance with the alcabala tax, in 2019, a decision that is corroborated with the correlation coefficient of 0.985 and a significance of 0.000.
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