Planeamiento tributario y su incidencia en el crédito fiscal de la empresa v & l ingeniería metálica S.A.C., Lima 2022
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Date
2025-11-03
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Universidad Nacional de Cañete
Abstract
La presente investigación tuvo el propósito de explicar una herramienta esencial para la gestión eficiente de las obligaciones tributarias respecto al pago del I.G.V, es por ello que en la presente investigación se planteó como objetivo “Determinar la incidencia del planeamiento tributario en el crédito fiscal de la Empresa V&L Ingeniería Metálica S.A.C., Lima 2022”, apoyado en la hipótesis de que existe incidencia significativa del planeamiento tributario en el crédito fiscal del I.G.V. La investigación fue de tipo aplicada, enfoque cuantitativo, nivel correlacional de diseño no experimental transversal. La población estuvo conformada por 60 colaboradores de la empresa en estudio, trabajando con una muestra de 35 personales responsables del área administrativo, se trabajó con un muestreo no probabilístico para llegar a resultados más asertivos en la unidad de estudio. Se utilizo la encuesta y revisión documentaria como técnica de la investigación y el cuestionario, papeles de trabajo como instrumento. Los resultados obtenidos fueron procesados y comprobados con los antecedentes de la investigación, resultando una incidencia significativa entre el planeamiento tributario y el crédito fiscal, otros resultados obtenidos fue que los colaboradores en un 37.1% reportan dificultades para cumplir con los requisitos formales y sustanciales del IGV, lo que les pone en riesgo el uso del crédito fiscal del IGV, se llegó a la conclusión que las empresas deben buscar que sus empleados de las áreas respectivas estén actualizados con las últimas modificaciones tributarias. Pues teniendo a los empleados asesorados se hará una correcta determinación del crédito fiscal, evitando así futuros reparos tributarios que afectarían el flujo empresarial.
The present research aimed to explain an essential tool for the efficient management of tax obligations regarding the payment of the General Sales Tax (IGV). Therefore, the objective of this research was to "Determine the impact of tax planning on the tax credit of V&L Ingenierí a Metalica S.A.C., Lima 2022," supported by the hypothesis that there is a significant impact of tax planning on the tax credit of the IGV. The research was of a basic type, with a quantitative approach and a non-experimental cross-sectional correlational design. The population consisted of 60 collaborators from the company under study, working with a sample of 35 administrative personnel. A non-probabilistic sampling method was used to achieve more assertive results in the unit of study. Surveys and documentary reviews were used as research techniques, and questionnaires and working papers were used as instruments. The results obtained were processed and verified with the research background, resulting in a significant impact between tax planning and tax credit. Other results showed that 37.1% of collaborators reported difficulties in complying with the formal and substantial requirements of the IGV, which puts them at risk of using the IGV tax credit. It was concluded that companies should ensure that their employees in the relevant areas are updated with the latest tax modifications. Having advised employees will lead to a correct determination of the tax credit, thus avoiding future taxsetbacks that would affect the company's cash flow
The present research aimed to explain an essential tool for the efficient management of tax obligations regarding the payment of the General Sales Tax (IGV). Therefore, the objective of this research was to "Determine the impact of tax planning on the tax credit of V&L Ingenierí a Metalica S.A.C., Lima 2022," supported by the hypothesis that there is a significant impact of tax planning on the tax credit of the IGV. The research was of a basic type, with a quantitative approach and a non-experimental cross-sectional correlational design. The population consisted of 60 collaborators from the company under study, working with a sample of 35 administrative personnel. A non-probabilistic sampling method was used to achieve more assertive results in the unit of study. Surveys and documentary reviews were used as research techniques, and questionnaires and working papers were used as instruments. The results obtained were processed and verified with the research background, resulting in a significant impact between tax planning and tax credit. Other results showed that 37.1% of collaborators reported difficulties in complying with the formal and substantial requirements of the IGV, which puts them at risk of using the IGV tax credit. It was concluded that companies should ensure that their employees in the relevant areas are updated with the latest tax modifications. Having advised employees will lead to a correct determination of the tax credit, thus avoiding future taxsetbacks that would affect the company's cash flow
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Keywords
Planeamiento Tributario, Crédito fiscal, Código Tributario
Citation
Mendoza Quispe Yudith Anaced , "Planeamiento tributario y su incidencia en el crédito fiscal de la empresa v & l ingeniería metálica S.A.C., Lima 2022" , Escuela de pregrado. Facultad de Contabilidad. Universidad Nacional de Cañete.- Perú