Tax factors influencing on tributation formality in restaurants from Santa Anita, Miraflores y San Isidro Districts at Lima - Peru

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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 Is...

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Detalles Bibliográficos
Autores: Uribe Hernández, Yrene, Horna Bances, Esteban, Tamara Tamariz, Stalein, Oblitas Quispe, Luis
Formato: artículo
Fecha de Publicación:2015
Institución:Universidad Le Cordon Bleu
Repositorio:Revistas - Universidad Le Cordon Bleu
Lenguaje:español
OAI Identifier:oai:ojs2.172.177.98.34:article/68
Enlace del recurso:https://revistas.ulcb.edu.pe/index.php/REVISTAULCB/article/view/68
Nivel de acceso:acceso abierto
Materia:factores tributarios; formalidad tributaria; servicios de restaurantes; Lima
Tax factors; fiscal duties observance; restaurant services; Lima districts
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spelling Tax factors influencing on tributation formality in restaurants from Santa Anita, Miraflores y San Isidro Districts at Lima - PeruFactores tributarios que influyen en la formalidad de restaurantes en los distritos de Santa Anita - Miraflores y San Isidro de Lima — PerúUribe Hernández, YreneHorna Bances, EstebanTamara Tamariz, StaleinOblitas Quispe, Luisfactores tributarios; formalidad tributaria; servicios de restaurantes; LimaTax factors; fiscal duties observance; restaurant services; Lima districtsEstablishes 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 met, as well as working conditions and training of personnel. Finally all the factors analyzed statistically significantly influenced the fulfillment of tax obligations.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. En Miraflores y San Isidro hubo acuerdo en el rol que la SUNAT cumplía, así como sobre las condiciones de trabajo y formación profesional del personal. Finalmente todos los factores analizados estadísticamente influyeron significativamente en el cumplimiento de las obligaciones tributarias.Universidad Le Cordon Bleu2015-07-05info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revistas.ulcb.edu.pe/index.php/REVISTAULCB/article/view/6810.36955/RIULCB.2015v2n1.003Revista de Investigaciones de la Universidad Le Cordon Bleu; Vol. 2 Núm. 1 (2015); 31-422409-1537reponame:Revistas - Universidad Le Cordon Bleuinstname:Universidad Le Cordon Bleuinstacron:ULCBspahttps://revistas.ulcb.edu.pe/index.php/REVISTAULCB/article/view/68/204Derechos de autor 2018 Revista de Investigaciones de la Universidad Le Cordon Bleuinfo:eu-repo/semantics/openAccessoai:ojs2.172.177.98.34:article/682020-06-09T11:25:33Z
dc.title.none.fl_str_mv Tax factors influencing on tributation formality in restaurants from Santa Anita, Miraflores y San Isidro Districts at Lima - Peru
Factores tributarios que influyen en la formalidad de restaurantes en los distritos de Santa Anita - Miraflores y San Isidro de Lima — Perú
title Tax factors influencing on tributation formality in restaurants from Santa Anita, Miraflores y San Isidro Districts at Lima - Peru
spellingShingle Tax factors influencing on tributation formality in restaurants from Santa Anita, Miraflores y San Isidro Districts at Lima - Peru
Uribe Hernández, Yrene
factores tributarios; formalidad tributaria; servicios de restaurantes; Lima
Tax factors; fiscal duties observance; restaurant services; Lima districts
title_short Tax factors influencing on tributation formality in restaurants from Santa Anita, Miraflores y San Isidro Districts at Lima - Peru
title_full Tax factors influencing on tributation formality in restaurants from Santa Anita, Miraflores y San Isidro Districts at Lima - Peru
title_fullStr Tax factors influencing on tributation formality in restaurants from Santa Anita, Miraflores y San Isidro Districts at Lima - Peru
title_full_unstemmed Tax factors influencing on tributation formality in restaurants from Santa Anita, Miraflores y San Isidro Districts at Lima - Peru
title_sort Tax factors influencing on tributation formality in restaurants from Santa Anita, Miraflores y San Isidro Districts at Lima - Peru
dc.creator.none.fl_str_mv Uribe Hernández, Yrene
Horna Bances, Esteban
Tamara Tamariz, Stalein
Oblitas Quispe, Luis
author Uribe Hernández, Yrene
author_facet Uribe Hernández, Yrene
Horna Bances, Esteban
Tamara Tamariz, Stalein
Oblitas Quispe, Luis
author_role author
author2 Horna Bances, Esteban
Tamara Tamariz, Stalein
Oblitas Quispe, Luis
author2_role author
author
author
dc.subject.none.fl_str_mv factores tributarios; formalidad tributaria; servicios de restaurantes; Lima
Tax factors; fiscal duties observance; restaurant services; Lima districts
topic factores tributarios; formalidad tributaria; servicios de restaurantes; Lima
Tax factors; fiscal duties observance; restaurant services; Lima districts
description 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 met, as well as working conditions and training of personnel. Finally all the factors analyzed statistically significantly influenced the fulfillment of tax obligations.
publishDate 2015
dc.date.none.fl_str_mv 2015-07-05
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv https://revistas.ulcb.edu.pe/index.php/REVISTAULCB/article/view/68
10.36955/RIULCB.2015v2n1.003
url https://revistas.ulcb.edu.pe/index.php/REVISTAULCB/article/view/68
identifier_str_mv 10.36955/RIULCB.2015v2n1.003
dc.language.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://revistas.ulcb.edu.pe/index.php/REVISTAULCB/article/view/68/204
dc.rights.none.fl_str_mv Derechos de autor 2018 Revista de Investigaciones de la Universidad Le Cordon Bleu
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Derechos de autor 2018 Revista de Investigaciones de la Universidad Le Cordon Bleu
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidad Le Cordon Bleu
publisher.none.fl_str_mv Universidad Le Cordon Bleu
dc.source.none.fl_str_mv Revista de Investigaciones de la Universidad Le Cordon Bleu; Vol. 2 Núm. 1 (2015); 31-42
2409-1537
reponame:Revistas - Universidad Le Cordon Bleu
instname:Universidad Le Cordon Bleu
instacron:ULCB
instname_str Universidad Le Cordon Bleu
instacron_str ULCB
institution ULCB
reponame_str Revistas - Universidad Le Cordon Bleu
collection Revistas - Universidad Le Cordon Bleu
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 13.905282
Tax factors influencing on tributation formality in restaurants from Santa Anita, Miraflores y San Isidro Districts at Lima - Peru
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