La evasión tributaria en los centros de explotación minera del Distrito de Huepetuhe en la Provincia del Manu Región de Madre de Dios año – 2016
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Date
2023
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Abstract
La investigación que desarrollada, tuvo como objetivo el conocer los factores que más determinan la evasión tributaria en los Centros de Explotación Minera del Distrito de Huepetuhe en la Provincia del Manu Región de Madre de Dios año – 2016. La investigación corresponde a un estudio básico sustantivo, su nivel y diseño viene a ser un descriptivo simple, la población accesible que se ha considerado para la investigación, fue de 157 Centros de Explotación minera y la muestra correspondiente, corresponde a un probabilístico; hecho los cálculos con un 95% de nivel de confianza y un 5% de margen de error, se ha calculado como muestra a 112 Centros de Explotación Minera, por otro lado, el instrumento que ha permitido recoger información de los Centros de Explotación minera, fue el cuestionario de preguntas, validada por el juicio de expertos y una confiabilidad estadística que arrojó un coeficiente de 0,903 significando alta confiabilidad. De los resultados obtenidos en la estadística, los Centros de Explotación Minera, precisan que del total el 90,2% manifiesta que casi nunca los contribuyentes han cumplido con el pago de los tributos, un 25,9% precisa que nunca los contribuyentes cumplieron con el respectivo pago del tributo y el 6,3% precisa que a veces los contribuyentes cumplen con los pagos respectivos. Esto permite afirmar que la evasión tributaria está presente con bastante frecuencia en los Centros de Explotación Minera de en el Distrito de Huepetuhe de la Provincia del Manu Región de Madre de Dios.
The objective of the research developed was to know the factors that most determine tax evasion in the Mining Exploitation Centers of the District of Huepetuhe in the Province of Manu Region of Madre de Dios year - 2016. The research corresponds to a basic substantive study, its level and design comes to be a simple descriptive, the accessible population that has been considered for the research, was 157 Mining Exploitation Centers and the corresponding sample, corresponds to a probabilistic; The calculations made with a 95% confidence level and a 5% margin of error, the sample has been calculated as 112 mining centers. On the other hand, the instrument that allowed collecting information from the mining centers was the questionnaire of questions, validated by the judgment of experts and a statistical reliability that yielded a coefficient of 0.903, meaning high reliability. From the results obtained in the statistics, the Mining Exploitation Centers state that of the total, 90.2% state that taxpayers have almost never complied with the payment of taxes, 25.9% state that taxpayers have never complied with the respective payment of taxes and 6.3% state that taxpayers sometimes comply with the respective payments. This allows us to affirm that tax evasion is present quite frequently in the Mining Exploitation Centers in the Huepetuhe District of the Manu Province in the Madre de Dios Region.
The objective of the research developed was to know the factors that most determine tax evasion in the Mining Exploitation Centers of the District of Huepetuhe in the Province of Manu Region of Madre de Dios year - 2016. The research corresponds to a basic substantive study, its level and design comes to be a simple descriptive, the accessible population that has been considered for the research, was 157 Mining Exploitation Centers and the corresponding sample, corresponds to a probabilistic; The calculations made with a 95% confidence level and a 5% margin of error, the sample has been calculated as 112 mining centers. On the other hand, the instrument that allowed collecting information from the mining centers was the questionnaire of questions, validated by the judgment of experts and a statistical reliability that yielded a coefficient of 0.903, meaning high reliability. From the results obtained in the statistics, the Mining Exploitation Centers state that of the total, 90.2% state that taxpayers have almost never complied with the payment of taxes, 25.9% state that taxpayers have never complied with the respective payment of taxes and 6.3% state that taxpayers sometimes comply with the respective payments. This allows us to affirm that tax evasion is present quite frequently in the Mining Exploitation Centers in the Huepetuhe District of the Manu Province in the Madre de Dios Region.
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Evasión tributaria, factor social y Sunat., Tax evasion, social factor, Sunat.