Estrategias de cobranza y su influencia en la recaudación del impuesto predial en la Municipalidad Distrital de El Porvenir, 2023
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Date
2024
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Universidad Nacional de Trujillo
Abstract
La presente investigación tuvo por objetivo general establecer la influencia de las estrategias de cobranza en la recaudación del impuesto predial en la Municipalidad Distrital de El Porvenir, 2023.El tipo de investigación fue aplicada, de diseño no experimental, de corte transversal, descriptiva. La población estuvo constituida por 28,682 contribuyentes del impuesto predial en el Distrito de El Porvenir, se utilizó el muestreo probabilístico por conveniencia a una muestra representativa y suficiente de 120 contribuyentes, la técnica fue la encuesta y el análisis documental y los instrumentos fueron el cuestionario y la guía documental. El estudio se fundamentó en una meticulosa elección de herramientas variadas y adaptadas a los objetivos de la investigación. El análisis de las estrategias de cobranza mostró niveles predominantemente regulares en planificación y comunicación con el contribuyente, mientras que las facilidades de pago presentaron una situación más favorable. Sin embargo, la gestión de morosos emergió como el área más crítica, con altos niveles de deficiencia. La recaudación del impuesto predial exhibió una marcada variabilidad mensual, totalizando S/ 741,219.05 en 2023. Diciembre destacó significativamente, aportando más del 27% de la recaudación anual, seguido por picos en agosto, febrero, mayo y julio.Se concluye que existe influencia positiva entre las estrategias de cobranza y recaudación del impuesto predial en la Municipalidad Distrital de El Porvenir, 2023 con un valor de coeficiente de correlación de Spearman de 0.823 y un nivel de significancia de 0.01.
ABSTRACT The general objective of this research was to establish the influence of collection strategies on property tax collection in the District Municipality of El Porvenir, 2023.The type of research was applied, non-experimental, cross-sectional, descriptive and descriptive. The population consisted of 28,682 property tax payers in the District of El Porvenir. Probabilistic convenience sampling was used for a representative and sufficient sample of 120 taxpayers, the technique used was the survey and documentary analysis, and the instruments used were the questionnaire and the documentary guide.The study was based on a meticulous choice of a variety of tools adapted to the research objectives.The analysis of collection strategies showed predominantly fair levels of planning and communication with the taxpayer, while payment facilities showed a more favourable situation. However, arrears management emerged as the most critical area, with high levels of deficiency.Property tax collection exhibited a marked monthly variability, totalling S/ 741,219.05 in 2023. December stood out significantly, contributing more than 27% of the annual collection, followed by peaks in August, February, May and July.It is concluded that there is a positive influence between collection strategies and property tax collection in the District Municipality of El Porvenir, 2023 with a Spearman correlation coefficient value of 0.823 and a significance level of 0.01.
ABSTRACT The general objective of this research was to establish the influence of collection strategies on property tax collection in the District Municipality of El Porvenir, 2023.The type of research was applied, non-experimental, cross-sectional, descriptive and descriptive. The population consisted of 28,682 property tax payers in the District of El Porvenir. Probabilistic convenience sampling was used for a representative and sufficient sample of 120 taxpayers, the technique used was the survey and documentary analysis, and the instruments used were the questionnaire and the documentary guide.The study was based on a meticulous choice of a variety of tools adapted to the research objectives.The analysis of collection strategies showed predominantly fair levels of planning and communication with the taxpayer, while payment facilities showed a more favourable situation. However, arrears management emerged as the most critical area, with high levels of deficiency.Property tax collection exhibited a marked monthly variability, totalling S/ 741,219.05 in 2023. December stood out significantly, contributing more than 27% of the annual collection, followed by peaks in August, February, May and July.It is concluded that there is a positive influence between collection strategies and property tax collection in the District Municipality of El Porvenir, 2023 with a Spearman correlation coefficient value of 0.823 and a significance level of 0.01.
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Keywords
Cobranzas, Recaudación tributaria, Impuesto predial