Los comprobantes de pagos electronicos de medianas y grandes empresas en el estudio contable Candela, Imperial - Cañete 2018
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Date
2021
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Universidad Nacional de Cañete
Abstract
El trabajo titulado “Los Comprobantes de Pagos Electrónicos de Medianas y Grandes Empresas en el Estudio Contable Candela Imperial - Cañete 2018” estuvo enfocado en el objetivo de analizar la repercusión de los comprobantes de pagos electrónicos dentro de las medianas y grandes empresas en el estudio contable Candela Imperial - Cañete – 20018; se realizó mediante el método inductivo, tipo descriptivo, enfoque cualitativo, diseño no experimental, se utilizó las siguientes herramientas de investigación como las entrevistas, artículos, informe de libros, tuvo como población estudio contable, con una muestra de 3 contadores, 1 asistente contable y 3 gerente general de cada empresa. Se pudo concluir que la mayoría de los comerciantes entrevistados tienen conocimientos generales - básicos sobre la emisión de los comprobantes de pagos, puesto que ayudan a mejorar el crecimiento económico de sus empresas en un mercado libre, asimismo ayuda a mejorar la calidad de vida de los comerciantes, promueve el desarrollo del país permitiendo el surgimiento de empresas solidas que tiene un control de sus movimientos financieros y cumple con sus pagos de sus impuestos; por otro lado tienen como mayor énfasis al sistema de emisión electrónico del portal – SUNAT, puesto que su emisión electrónica es rápido y sencillo de entender el procedimiento, ayuda a reducir los costos de papel e impresión, la sostenibilidad de la empresa, facilita el registro en los libros electrónicos y promueve el desarrollo de la economía del país mejorando el grado de cumplimiento de la obligaciones tributarias.
The work entitled "The Electronic Payment Vouchers of Medium and Large Companies in the Accounting Firm Candela Imperial - Cañete 2018" was focused on the objective of analyzing the impact of electronic payment vouchers within the medium and large companies in the accounting firm Candela Imperial - Cañete - 20018; was conducted using the inductive method, descriptive type, qualitative approach, non-experimental design, the following research tools were used as interviews, articles, book report, had as population accounting study, with a sample of 3 accountants, 1 accounting assistant and 3 general manager of each company. It could be concluded that most of the merchants interviewed have general - basic knowledge about the issuance of payment receipts, since they help to improve the economic growth of their companies in a free market, it also helps to improve the quality of life of merchants, promotes the development of the country allowing the emergence of solid companies that have a control of their financial movements and comply with their tax payments; On the other hand, the main emphasis is on the electronic issuance system of the SUNAT portal, since its electronic issuance is fast and easy to understand the procedure, helps to reduce paper and printing costs, the sustainability of the company, facilitates the registration in electronic books and promotes the development of the country's economy by improving the degree of compliance with tax obligations.
The work entitled "The Electronic Payment Vouchers of Medium and Large Companies in the Accounting Firm Candela Imperial - Cañete 2018" was focused on the objective of analyzing the impact of electronic payment vouchers within the medium and large companies in the accounting firm Candela Imperial - Cañete - 20018; was conducted using the inductive method, descriptive type, qualitative approach, non-experimental design, the following research tools were used as interviews, articles, book report, had as population accounting study, with a sample of 3 accountants, 1 accounting assistant and 3 general manager of each company. It could be concluded that most of the merchants interviewed have general - basic knowledge about the issuance of payment receipts, since they help to improve the economic growth of their companies in a free market, it also helps to improve the quality of life of merchants, promotes the development of the country allowing the emergence of solid companies that have a control of their financial movements and comply with their tax payments; On the other hand, the main emphasis is on the electronic issuance system of the SUNAT portal, since its electronic issuance is fast and easy to understand the procedure, helps to reduce paper and printing costs, the sustainability of the company, facilitates the registration in electronic books and promotes the development of the country's economy by improving the degree of compliance with tax obligations.
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Keywords
Comprobantes de pagos electrónicos, Sistema de emisión electrónica, Cumplimiento de las obligaciones tributarias
Citation
Mendoza Sanchez, Sara Giovanessa. (2021). Los comprobantes de pagos electronicos de medianas y grandes empresas en el estudio contable Candela, Imperial - Cañete 2018. Tesis para optar el grado de Contadora Publica. Escuela de pregrado. Facultad de Ciencias Empresariales. Universidad Nacional de Cañete. Cañete, Perú.