Auditoria tributaria y su incidencia en la reducción de infracciones tributarias de las empresas constructoras del distrito de Trujillo, 2022
No Thumbnail Available
Date
2023
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Universidad Nacional de Trujillo
Abstract
El propósito de esta investigación fue determinar la incidencia de Auditoria tributaria en la reducción de infracciones tributarias de las empresas constructoras del distrito de Trujillo, 2022.
El estudio fue no experimental y el diseño correlacional transeccional causal. La muestra se seleccionó a 08 trabajadores del área de contabilidad; 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.
Se concluye que existe incidencia positiva de la auditoria tributaria en la reducción de infracciones tributarias de las empresas constructoras del distrito de Trujillo, 2022. En cuanto al coeficiente de contingencia del estadístico de Taub Kendall el valor es τ= 0.985, con nivel de significancia menor al 5% de significancia estándar (P < 0.005) y un coeficiente de correlación de Pearson.
The purpose of this research was to determine the incidence of Tax audit in the reduction of tax infractions of construction companies in the district of Trujillo, 2022. The study was nonexperimental and the causal crosssectional correlational design. The sample was selected to 08 accounting area workers; two reliable and validated questionnaires were used to collect the field information; the data obtained were processed through statistics software for social sciences SPSS V23. The results found are shown in neat and detailed statistical tables and figures. It is concluded that there is positive incidence of tax audit in reducing tax infractions of construction companies of Trujillo district, 2022. As for the contingency coefficient of Taub Kendall statistician the value is τ= 0.985, with lower significance level at 5% standard significance (P < 0.005) and a Pearson correlation coefficient
The purpose of this research was to determine the incidence of Tax audit in the reduction of tax infractions of construction companies in the district of Trujillo, 2022. The study was nonexperimental and the causal crosssectional correlational design. The sample was selected to 08 accounting area workers; two reliable and validated questionnaires were used to collect the field information; the data obtained were processed through statistics software for social sciences SPSS V23. The results found are shown in neat and detailed statistical tables and figures. It is concluded that there is positive incidence of tax audit in reducing tax infractions of construction companies of Trujillo district, 2022. As for the contingency coefficient of Taub Kendall statistician the value is τ= 0.985, with lower significance level at 5% standard significance (P < 0.005) and a Pearson correlation coefficient
Description
Keywords
Auditoria tributaria, Infracciones tributarias, Empresa constructora