Establishes tax factors influencing directly on the formality of the service companies of restaurants in the districts of Santa Anita, Miraflores and San Isidro. The study was conducted during 2014, with a sample of 270 restaurants, 114 corresponding to Santa Anita, 72 to 84 to Miraflores and San Isidro. A survey validated using Cronbach's alpha was developed, frequencies were calculated and the influence was determined; among some of the factors studied on tax compliance it was determined by Xi2. Santa Anita showed a sample with highest values of central tendency and dispersion Miraflores and San Isidro; Miraflores showed the highest number ofcomponents of the company and Santa Anita showed a wider range of educational attainment. In the three districts there was agreement that influenced profitability taxation. In Miraflores and San Isidro there was agreement on the role that the SUNAT...

Establishes tax factors influencing directly on the formality of the service companies of restaurants in the districts of Santa Anita, Miraflores and San Isidro. The study was conducted during 2014, with a sample of 270 restaurants, 114 corresponding to Santa Anita, 72 to 84 to Miraflores and San Isidro. A survey validated using Cronbach's alpha was developed, frequencies were calculated and the influence was determined; among some of the factors studied on tax compliance it was determined by Xi2. Santa Anita showed a sample with highest values of central tendency and dispersion Miraflores and San Isidro; Miraflores showed the highest number ofcomponents of the company and Santa Anita showed a wider range of educational attainment. In the three districts there was agreement that influenced profitability taxation. In Miraflores and San Isidro there was agreement on the role that the SUNAT...

Establishes tax factors influencing directly on the formality of the service companies of restaurants in the districts of Santa Anita, Miraflores and San Isidro. The study was conducted during 2014, with a sample of 270 restaurants, 114 corresponding to Santa Anita, 72 to 84 to Miraflores and San Isidro. A survey validated using Cronbach's alpha was developed, frequencies were calculated and the influence was determined; among some of the factors studied on tax compliance it was determined by Xi2. Santa Anita showed a sample with highest values of central tendency and dispersion Miraflores and San Isidro; Miraflores showed the highest number ofcomponents of the company and Santa Anita showed a wider range of educational attainment. In the three districts there was agreement that influenced profitability taxation. In Miraflores and San Isidro there was agreement on the role that the SUNAT...

Se hizo el presente estudio para determinar las principales condiciones socioeconómicas que influyen en el cumplimiento tributario de los restaurantes en los distritos de Santa Anita y Miraflores se desarrolló el presente trabajo durante el 2013. Se estudió 150 restaurantes por cada distrito. Se elaboró una encuesta validada mediante el alfa de Cronbach , y se calcularon las frecuencias y la relación de la influencia entre los factores estudiados sobre el cumplimiento tributario se determinó por Xi2.Santa Anita mostró una muestra con mayor dispersión que Miraflores, prevaleció el género masculino para ambos. Mostraron diferencias en la educación, capacitación en tributación recibidas, en el tipo de empresa, en la percepción de la importancia del trabajo en equipo, en el tributo que más les afectaba, la seguridad ciudadana y acceso vial, la supervisión y control y los ince...

Establece los factores tributarios que inciden en forma directa en la formalidad de las empresas de servicios de restaurantes en los distritos de Santa Anita, Miraflores y San Isidro. El estudio se desarrolló durante el 2014, con una muestra de 270 restaurantes, correspondiendo 114 a Santa Anita, 72 a Miraflores y 84 a San Isidro. Se elaboró una encuesta validada mediante el alfa de Cronbach, se calcularon las frecuencias y se determinó la influencia; entre algunos de los factores estudiados sobre el cumplimiento tributario se determinó por Xi2. Santa Anita mostró una muestra con mayores valores de tendencia central y dispersión que Miraflores y San Isidro; Miraflores mostró los mayores números de componentes de la empresa y Santa Anita mostró un rango más amplio de grado de instrucción. En los tres distritos hubo el acuerdo de que la rentabilidad influía en la tributación. ...