TAX PLANNING IN THE ACCOUNTING AREA OF THE COMPANY REPRESENTATIONS NARET S.A.C. - LA MOLINA, 2019

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Objective: The objective of the study was to describe tax planning in the accounting area of the company Representaciones NARET S.A.C. - La molina, 2019. Materials and methods: The research is quantitative, its design is nonexperimental, explanatory level. The technique of data collection was observ...

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Detalles Bibliográficos
Autores: Vega-Quispe, Lizbeth, Seminario-Unzueta, Randall, Romero-Coronado, Walter
Formato: artículo
Fecha de Publicación:2020
Institución:Universidad María Auxiliadora
Repositorio:Agora
Lenguaje:español
OAI Identifier:oai:ojs2.revistaagora.com:article/113
Enlace del recurso:https://revistaagora.com/index.php/cieUMA/article/view/113
Nivel de acceso:acceso abierto
Materia:Planeamiento tributario
Obligaciones tributarias
Incumplimiento
Tax planning
Tax obligations
Non-compliance
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spelling TAX PLANNING IN THE ACCOUNTING AREA OF THE COMPANY REPRESENTATIONS NARET S.A.C. - LA MOLINA, 2019PLANEAMIENTO TRIBUTARIO EN EL ÁREA CONTABLE DE LA EMPRESA REPRESENTACIONES NARET S.A.C. - LA MOLINA, 2019Vega-Quispe, LizbethSeminario-Unzueta, RandallRomero-Coronado, WalterPlaneamiento tributarioObligaciones tributariasIncumplimientoTax planningTax obligationsNon-complianceObjective: The objective of the study was to describe tax planning in the accounting area of the company Representaciones NARET S.A.C. - La molina, 2019. Materials and methods: The research is quantitative, its design is nonexperimental, explanatory level. The technique of data collection was observation and the guiding instrument of observation tax planning which is comprised of 15 items grouped in 3 dimensions. Results: In the results it is found that tax planning in the documentation observed and reviewed predominated that has planning with (49%), and the (51%) has no planning. As for the dimensions with IS in taxes (55%), tax obligations (50%), tax infractions (42%). Conclusion: It could also be concluded with respect to tax planning the company does not have adequate planning. Where dimensions show intermediate percentages.Objetivo: El objetivo del estudio fue describir el planeamiento tributario en el área contable de la empresa Representaciones NARET S.A.C. - La molina, 2019. Materiales y métodos: La investigación es de enfoque cuantitativo, su diseño es no experimental, de nivel explicativo. La técnica de recolección de datos fue la observación y el instrumento guía de observación planeamiento tributario que está comprendido por 15 ítems agrupados en 3 dimensiones. Resultados: En los resultados se encuentra que el planeamiento tributario en la documentación observada y revisada predomino que tiene planeamiento con (49%), y el (51%) no tiene planeamiento. En cuanto en las dimensiones con SI en tributos (55%), obligaciones tributarias (50%), infracciones tributarias (42%). Conclusión: El planeamiento tributario de la empresa no cuenta con un formulario adecuado en donde las dimensiones muestran porcentajes intermedios.Universidad María Auxiliadora - UMA2020-06-29info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtículo evaluado por paresapplication/pdfhttps://revistaagora.com/index.php/cieUMA/article/view/11310.21679/arc.v7i1.145Revista Científica Ágora ; Vol. 7 Núm. 1 (2020); 38-432412-804X10.21679/arc.v7i1reponame:Agorainstname:Universidad María Auxiliadorainstacron:UMAspahttps://revistaagora.com/index.php/cieUMA/article/view/113/100Derechos de autor 2021 Lizbeth Vega-Quispe, Randall Seminario-Unzueta, Walter Romero-Coronadohttps://creativecommons.org/licenses/by-nc/4.0info:eu-repo/semantics/openAccessoai:ojs2.revistaagora.com:article/1132021-04-02T01:54:26Z
dc.title.none.fl_str_mv TAX PLANNING IN THE ACCOUNTING AREA OF THE COMPANY REPRESENTATIONS NARET S.A.C. - LA MOLINA, 2019
PLANEAMIENTO TRIBUTARIO EN EL ÁREA CONTABLE DE LA EMPRESA REPRESENTACIONES NARET S.A.C. - LA MOLINA, 2019
title TAX PLANNING IN THE ACCOUNTING AREA OF THE COMPANY REPRESENTATIONS NARET S.A.C. - LA MOLINA, 2019
spellingShingle TAX PLANNING IN THE ACCOUNTING AREA OF THE COMPANY REPRESENTATIONS NARET S.A.C. - LA MOLINA, 2019
Vega-Quispe, Lizbeth
Planeamiento tributario
Obligaciones tributarias
Incumplimiento
Tax planning
Tax obligations
Non-compliance
title_short TAX PLANNING IN THE ACCOUNTING AREA OF THE COMPANY REPRESENTATIONS NARET S.A.C. - LA MOLINA, 2019
title_full TAX PLANNING IN THE ACCOUNTING AREA OF THE COMPANY REPRESENTATIONS NARET S.A.C. - LA MOLINA, 2019
title_fullStr TAX PLANNING IN THE ACCOUNTING AREA OF THE COMPANY REPRESENTATIONS NARET S.A.C. - LA MOLINA, 2019
title_full_unstemmed TAX PLANNING IN THE ACCOUNTING AREA OF THE COMPANY REPRESENTATIONS NARET S.A.C. - LA MOLINA, 2019
title_sort TAX PLANNING IN THE ACCOUNTING AREA OF THE COMPANY REPRESENTATIONS NARET S.A.C. - LA MOLINA, 2019
dc.creator.none.fl_str_mv Vega-Quispe, Lizbeth
Seminario-Unzueta, Randall
Romero-Coronado, Walter
author Vega-Quispe, Lizbeth
author_facet Vega-Quispe, Lizbeth
Seminario-Unzueta, Randall
Romero-Coronado, Walter
author_role author
author2 Seminario-Unzueta, Randall
Romero-Coronado, Walter
author2_role author
author
dc.subject.none.fl_str_mv Planeamiento tributario
Obligaciones tributarias
Incumplimiento
Tax planning
Tax obligations
Non-compliance
topic Planeamiento tributario
Obligaciones tributarias
Incumplimiento
Tax planning
Tax obligations
Non-compliance
description Objective: The objective of the study was to describe tax planning in the accounting area of the company Representaciones NARET S.A.C. - La molina, 2019. Materials and methods: The research is quantitative, its design is nonexperimental, explanatory level. The technique of data collection was observation and the guiding instrument of observation tax planning which is comprised of 15 items grouped in 3 dimensions. Results: In the results it is found that tax planning in the documentation observed and reviewed predominated that has planning with (49%), and the (51%) has no planning. As for the dimensions with IS in taxes (55%), tax obligations (50%), tax infractions (42%). Conclusion: It could also be concluded with respect to tax planning the company does not have adequate planning. Where dimensions show intermediate percentages.
publishDate 2020
dc.date.none.fl_str_mv 2020-06-29
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artículo evaluado por pares
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv https://revistaagora.com/index.php/cieUMA/article/view/113
10.21679/arc.v7i1.145
url https://revistaagora.com/index.php/cieUMA/article/view/113
identifier_str_mv 10.21679/arc.v7i1.145
dc.language.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://revistaagora.com/index.php/cieUMA/article/view/113/100
dc.rights.none.fl_str_mv Derechos de autor 2021 Lizbeth Vega-Quispe, Randall Seminario-Unzueta, Walter Romero-Coronado
https://creativecommons.org/licenses/by-nc/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Derechos de autor 2021 Lizbeth Vega-Quispe, Randall Seminario-Unzueta, Walter Romero-Coronado
https://creativecommons.org/licenses/by-nc/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidad María Auxiliadora - UMA
publisher.none.fl_str_mv Universidad María Auxiliadora - UMA
dc.source.none.fl_str_mv Revista Científica Ágora ; Vol. 7 Núm. 1 (2020); 38-43
2412-804X
10.21679/arc.v7i1
reponame:Agora
instname:Universidad María Auxiliadora
instacron:UMA
instname_str Universidad María Auxiliadora
instacron_str UMA
institution UMA
reponame_str Agora
collection Agora
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 13.93557
TAX PLANNING IN THE ACCOUNTING AREA OF THE COMPANY REPRESENTATIONS NARET S.A.C. - LA MOLINA, 2019
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