La obligación tributaria y su relación con la información financiera en la empresa K-Travelling S.A.C. año 2023

• Autores: Meza Caro, Daniel, Cariajano Cachique, Rosita Alexia
• Formato: tesis de grado
• Fecha de Publicación: 2025
• Institución: Universidad Nacional De La Amazonía Peruana
• Repositorio: UNAPIquitos-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unapiquitos.edu.pe:20.500.12737/12007
• Enlace del recurso: https://hdl.handle.net/20.500.12737/12007
• Nivel de acceso: acceso abierto
• Materia: Tributación; Obligaciones; Información contable; Contabilidad financiera; Estados financieros; Agencias de viajes; https://purl.org/pe-repo/ocde/ford#5.02.04

The different models used maintain that the tax obligation is in motion due to tax collection and for this reason it leads us to take good practices and balanced decisions for decision making in financial information, The current thesis carries out an investigation to determine the relationship that exists between the tax obligation and the financial information of the company K- Travelling S.A.C. Year 2023. For this purpose, this Quantitative research was carried out, Descriptive-Explanatory level and Non-Experimental design. The research concludes that there is a significant relationship between the tax obligation and the financial information in the company K-Travelling S.A.C. Year 2023, demonstrated with the Correlation Coefficient r = 0.759; and the Bilateral Significance = 0.002 obtained in Table No. 13. Likewise, it has been verified that specific hypothesis 1 in the tax obligation is directly related to the statement of financial position in the company K-Travelling S.A.C. Year 2023, having obtained a Correlation Coefficient r = 0.602 and the Bilateral Significance = 0.003 obtained in Table No. 14. On the other hand, in specific hypothesis 2, the tax obligation is positively related to the statement of comprehensive income in the company K-Travelling S.A.C. Year 2023, having obtained a Correlation Coefficient r = 0.710; and the Bilateral Significance = 0.033 obtained in Table No. 15. Finally, in specific hypothesis 3, the tax obligation is negatively related to expenses in the company K- Travelling S.A.C. Year 2023, with a Correlation Coefficient of r = 0.675 and a Bilateral Significance of 0.005, as shown in Table N° 16.