Facturación electrónica y su influencia en la elusión fiscal de las mypes constructoras del distrito Trujillo, 2023
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Date
2024
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Publisher
Universidad Nacional de Trujillo
Abstract
El propósito de esta investigación fue determinar la Influencia de la facturación electrónica en la elusión fiscal de las Mypes constructoras del Distrito Trujillo, 2023.El estudio fue no experimental y el diseño correlacional transversal causal. La muestra se seleccionó a 115 contadores de las Mypes constructoras del distrito de Trujillo; se usó dos cuestionarios confiables y validados para recolectar la información de campo; los datos obtenidos fueron procesados a través del software de estadística para ciencias sociales SPSS V23. Los resultados encontrados se muestran en tablas y figuras estadísticas de forma ordenada y detallada. La facturación electrónica ha tenido un impacto profundo y positivo en la reducción de la elusión fiscal entre las MYPES constructoras del distrito de Trujillo. Aunque persisten desafíos, especialmente en términos de adaptación tecnológica y costos iniciales, los beneficios en transparencia fiscal, eficiencia operativa y formalización del sector son innegables. Se concluye que existe influencia positiva entre la facturación electrónica y la elusión fiscal de las Mypes constructoras del Distrito Trujillo, 2023. En cuanto al coeficiente de Pearson de 0.816 y un nivel de significancia inferior a 0.05 (p=0.000).
ABSTRACT This research aimed to determine the influence of electronic invoicing on tax evasion in the construction Mypes of the Trujillo District, 2023. The study was non-experimental and the design was transectional causal correlational. The sample was selected from 115 accountants of the Mypes constructoras of the district of Trujillo; two reliable and validated questionnaires were used to collect the field information; the data obtained were processed through the statistical software for social sciences SPSS V23. The results found are shown in tables and statistical figures in an orderly and detailed manner. Electronic invoicing has had a profound and positive impact on the reduction of tax evasion among construction Mypes in the district of Trujillo. Although challenges remain, especially in terms of technological adaptation and initial costs, the benefits in terms of tax transparency, operational efficiency and formalization of the sector are undeniable. It is concluded that there is a positive influence between electronic invoicing and tax evasion in the construction Mypes of the Trujillo District, 2023. As for the Pearson coefficient of 0.837 and a significance level of less than 0.05 (p=0.000).
ABSTRACT This research aimed to determine the influence of electronic invoicing on tax evasion in the construction Mypes of the Trujillo District, 2023. The study was non-experimental and the design was transectional causal correlational. The sample was selected from 115 accountants of the Mypes constructoras of the district of Trujillo; two reliable and validated questionnaires were used to collect the field information; the data obtained were processed through the statistical software for social sciences SPSS V23. The results found are shown in tables and statistical figures in an orderly and detailed manner. Electronic invoicing has had a profound and positive impact on the reduction of tax evasion among construction Mypes in the district of Trujillo. Although challenges remain, especially in terms of technological adaptation and initial costs, the benefits in terms of tax transparency, operational efficiency and formalization of the sector are undeniable. It is concluded that there is a positive influence between electronic invoicing and tax evasion in the construction Mypes of the Trujillo District, 2023. As for the Pearson coefficient of 0.837 and a significance level of less than 0.05 (p=0.000).
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Keywords
Facturación electrónica, Mypes, Elusión fiscal