Bibliographic citations
Navarrete, J., Neira, S. (2019). Costo de declaraciones ante la Superintendencia Nacional de Aduanas y Administración Tributaria y aplicación del comprobante de pago electrónico en Micreditperu en los periodos 2016 – 2018 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/22566
Navarrete, J., Neira, S. Costo de declaraciones ante la Superintendencia Nacional de Aduanas y Administración Tributaria y aplicación del comprobante de pago electrónico en Micreditperu en los periodos 2016 – 2018 [Tesis]. PE: Universidad Privada del Norte; 2019. https://hdl.handle.net/11537/22566
@misc{sunedu/4108484,
title = "Costo de declaraciones ante la Superintendencia Nacional de Aduanas y Administración Tributaria y aplicación del comprobante de pago electrónico en Micreditperu en los periodos 2016 – 2018",
author = "Neira Cárdenas, Silvia Cinthia",
publisher = "Universidad Privada del Norte",
year = "2019"
}
This thesis was developed to verify the relationship that exists between the application of the electronic payment voucher and the cost of the declarations before the National Superintendency of Customs and Tax Administration. It has been developed by comparing the statements made by the MICREDITPERU Company before and after the implementation of electronic invoicing, taking as reference a period of time for a comparison under the same conditions. Likewise, the survey and interview were applied, obtaining data mainly from the documentary analysis and the observation for which cards and reports of the MICREDITSOFT system were used. The results show that the cost of the statements before SUNAT of MICREDIT PERU decreases considerably from S/. 47,142.70 (2016) to S/. 15,180.00 (2017) and S/ 20,199.38 (2018) with the application of electronic invoicing. The hypothesis was contrasted with the results obtained determining that the application of the electronic invoicing, reduces the cost of the declarations before SUNAT. In conclusion, the implementation of the Electronic Payment Voucher implementation has reduced the costs of the MICREDITPERU Company due to SUNAT’s declarations, in addition to improving the efficiency in the search, verification and validity of the payment vouchers, leading the area oftaxation to a modernization process.
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