Cultura tributaria y su incidencia en las obligaciones tributarias de la empresa raga construcciones y servicios sociedad anónima cerrada, Pucusana – 2022
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Date
2024-03-14
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Universidad Nacional de Cañete
Abstract
El presente trabajo de investigación titulado cultura tributaria y su incidencia en las obligaciones tributarias de la empresa Raga construcciones y servicios S.A.C., Pucusana - 2022, se enfoca en la falta de conocimiento tributario e incumplimiento que tiene la empresa. Esta investigación tiene como objetivo principal analizar cómo la cultura tributaria influye en las obligaciones tributarias de la empresa Raga construcciones y servicios S.A.C., Pucusana - 2022. Para ello se empleó una metodología de investigación de enfoque cuantitativo, de nivel descriptivo correlacional- descriptivo , de diseño no experimental y tipo de investigación básica; así mismo como se usaron como técnicas de recolección de información una encuesta como instrumento, cuya validación fue por juicio de tres expertos, que fue aplicado a 64 colaboradores de la empresa constructora, así mismo no se haya la muestra debido a que al trabajar con una población reducida se consideró a la totalidad de la población para resultados más exactos en la investigación. Como conclusión principal se obtuvo que la cultura tributaria influye de manera significativa con las obligaciones tributarias de la empresa Raga Construcciones y Servicios S.A.C., Pucusana - 2022. Ya muestra un p valor de 0.505 entre las variables de la cultura y la obligación tributarias, obteniendo una correlación fuerte, donde se rechaza la hipótesis nula H0, y se acepta la hipótesis alterna Ha.
The present research work entitled tax culture and its incidence on the tax obligations of the company Raga Construcciones y Servicios S.A.C., Pucusana -2022, focuses on the lack of tax knowledge and non-compliance that the company has. The main objective of this research is to analyze how the tax culture influences the tax obligations of the company Raga Construcciones y Servicios S.A.C., Pucusana -2022. For this, a research methodology with a quantitative approach, descriptive correlational-descriptive level, non-experimental design and type of basic research was used; Likewise, as information collection techniques, a survey was used as an instrument, whose validation was through the judgment of three experts, which was applied to 64 collaborators of the construction company, likewise, the sample was not used because when working with a reduced population, the entire population was considered for more accurate results in the investigation. As a main conclusion, it was obtained that the tax culture significantly influences the tax obligations of the company Raga Construcciones y Servicios S.A.C., Pucusana - 2022. It already shows a p value of 0.505 between the variables of culture and tax obligation, obtaining a strong correlation, where the null hypothesis H0 is rejected, and the alternative hypothesis Ha is accepted.
The present research work entitled tax culture and its incidence on the tax obligations of the company Raga Construcciones y Servicios S.A.C., Pucusana -2022, focuses on the lack of tax knowledge and non-compliance that the company has. The main objective of this research is to analyze how the tax culture influences the tax obligations of the company Raga Construcciones y Servicios S.A.C., Pucusana -2022. For this, a research methodology with a quantitative approach, descriptive correlational-descriptive level, non-experimental design and type of basic research was used; Likewise, as information collection techniques, a survey was used as an instrument, whose validation was through the judgment of three experts, which was applied to 64 collaborators of the construction company, likewise, the sample was not used because when working with a reduced population, the entire population was considered for more accurate results in the investigation. As a main conclusion, it was obtained that the tax culture significantly influences the tax obligations of the company Raga Construcciones y Servicios S.A.C., Pucusana - 2022. It already shows a p value of 0.505 between the variables of culture and tax obligation, obtaining a strong correlation, where the null hypothesis H0 is rejected, and the alternative hypothesis Ha is accepted.
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Keywords
cultura tributaria, conocimiento tributario, cumplimiento de obligaciones formales, cumplimiento de obligaciones sustanciales
Citation
Padilla Manzo, Fania Olenka - Aguirre Cabrera, Jhonatan Andres, "Cultura tributaria y su incidencia en las obligaciones tributarias de la empresa raga construcciones y servicios sociedad anónima cerrada, Pucusana – 2022." Tesis para optar el grado de Licenciada en Contador Público, Escuela de pregrado. Facultad de Contabilidad. Universidad Nacional de Cañete. Cañete - Perú