Incidencia de la Cultura Tributaria en la Recaudación del Impuesto Predial en la Municipalidad Distrital de Limatambo, 2020
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Date
2023
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Abstract
Este estudio de investigación, titulado "Impacto de la cultura tributaria en la obtención de ingresos por concepto del impuesto predial en la municipalidad distrital de Limatambo, 2020", se propuso como su objetivo principal describir la influencia de la cultura tributaria en la recaudación del impuesto predial en dicha municipalidad durante el año 2020.
Por consiguiente, el método utilizado fue de tipo aplicativo, mediante un enfoque cuantitativo, el diseño de estudio que se utilizó fue no experimental de corte transversal; como población se consideró a los trabajadores del área administrativa de la municipalidad distrital de Limatambo, tomando como muestra a 30 trabajadores del municipio anteriormente mencionado, a los cuales se aplicó la técnica de recolección de datos de encuesta, con un instrumento (cuestionario) de 20 preguntas, 8 ítems para la primera variable y 12 para la segunda variable. El cual ha sido validado por jueces expertos para ver la confiabilidad del instrumento, apoyado por el programa estadístico SPSS versión 25, el cual logro determinar un coeficiente de alfa de Cronbach de (0.890 y 0. 889) por cada variable. Para comparar hipótesis generales y específicas se utilizó la prueba de Spearman, obteniendo así el grado de influencia entre variables.
Finalmente, la investigación concluyó que la cultura tributaria incide en la recaudación del impuesto predial en la municipalidad distrital de Limatambo, 2020.
The present research work entitled "Incidence of the tax culture in the collection of property tax in the district municipality of Limatambo, 2020"; where the general objective was: To describe how the tax culture affects the collection of property tax in the district municipality of Limatambo, 2020. Therefore, the method used was basic, through a quantitative approach, the study design used was non-experimental cross-sectional; As a population, the workers of the administrative area of the district municipality of Limatambo were considered, taking as a sample 30 workers of the aforementioned municipality, to whom the survey data collection technique was applied, with an instrument (questionnaire) of 20 questions, 10 items for each variable. Which has been validated by expert judges to see the reliability of the instrument, supported by the statistical program SPSS version 25, which managed to determine a Cronbach's alpha coefficient of (0.890 and 0.889) for each variable. For the comparison of both general and specific hypotheses, the Spearman test was used, obtaining as a result the degree of incidence between the variables. Finally, the investigation concluded that the tax culture affects the collection of the property tax in the district municipality of Limatambo, 2020.
The present research work entitled "Incidence of the tax culture in the collection of property tax in the district municipality of Limatambo, 2020"; where the general objective was: To describe how the tax culture affects the collection of property tax in the district municipality of Limatambo, 2020. Therefore, the method used was basic, through a quantitative approach, the study design used was non-experimental cross-sectional; As a population, the workers of the administrative area of the district municipality of Limatambo were considered, taking as a sample 30 workers of the aforementioned municipality, to whom the survey data collection technique was applied, with an instrument (questionnaire) of 20 questions, 10 items for each variable. Which has been validated by expert judges to see the reliability of the instrument, supported by the statistical program SPSS version 25, which managed to determine a Cronbach's alpha coefficient of (0.890 and 0.889) for each variable. For the comparison of both general and specific hypotheses, the Spearman test was used, obtaining as a result the degree of incidence between the variables. Finally, the investigation concluded that the tax culture affects the collection of the property tax in the district municipality of Limatambo, 2020.
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Cultura tributaria, recaudación tributaria, impuesto predial, sanciones tributarias, estrategias tributarias, Finally, the investigation concluded that the tax culture affects the collection of the property tax in the district municipality of Limatambo, 2020.