Publication: Procedimientos administrativos y su influencia en la recaudación tributaria en la municipalidad distrital de Sinsicap, 2023
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Date
2024
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Universidad Nacional de Trujillo
Abstract
El objetivo de esta investigación fue determinar la influencia de los procedimientos administrativos en la recaudación tributaria de la Municipalidad Distrital de Sinsicap, 2023. Se trata de una investigación no experimental con un diseño descriptivo de corte transversal causal. La población estuvo compuesta por 100 colaboradores, seleccionándose una muestra de 80 individuos. Se aplicaron dos cuestionarios validados a través de juicio de expertos, y confirmaron su confiabilidad gracias a la prueba Alfa de Cronbach. Los resultados revelaron que los procedimientos administrativos ejercen una influencia positiva, muy fuerte y significativa en la recaudación tributaria de la Municipalidad Distrital de Sinsicap en 2023. Esta conclusión se fundamenta en el análisis estadístico llevado a cabo mediante la prueba chi cuadrado, que reveló un nivel de significancia de 0.000, y en los resultados obtenidos mediante la prueba Tau-b de Kendall, que presentó un coeficiente de 0.890.
ABSTRACT The objective of this research was to determine the influence of administrative procedures on tax collection of the District Municipality of Sinsicap, 2023. This is a non-experimental research with a causal cross-sectional descriptive design. The population was made up of 100 collaborators, selecting a sample of 80 individuals. Two questionnaires validated through expert judgment were applied, and their reliability was confirmed thanks to Cronbach's Alpha test. The results revealed that administrative procedures exert a positive, very strong and significant influence on the tax collection of the District Municipality of Sinsicap in 2023. This conclusion is based on the statistical analysis carried out using the chi square test, which revealed a level of significance of 0.000, and in the results obtained through Kendall's Tau-b test, which presented a coefficient of 0.890.
ABSTRACT The objective of this research was to determine the influence of administrative procedures on tax collection of the District Municipality of Sinsicap, 2023. This is a non-experimental research with a causal cross-sectional descriptive design. The population was made up of 100 collaborators, selecting a sample of 80 individuals. Two questionnaires validated through expert judgment were applied, and their reliability was confirmed thanks to Cronbach's Alpha test. The results revealed that administrative procedures exert a positive, very strong and significant influence on the tax collection of the District Municipality of Sinsicap in 2023. This conclusion is based on the statistical analysis carried out using the chi square test, which revealed a level of significance of 0.000, and in the results obtained through Kendall's Tau-b test, which presented a coefficient of 0.890.
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Keywords
Procedimientos administrativos, Recaudación tributaria, Tributos