El control interno en la determinación del impuesto general a las ventas, APJL TEXTIL SAC, Lima, 2024
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Date
2025-06-05
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Universidad Nacional de Cañete
Abstract
La investigación titulada "El control interno en la determinación del impuesto general a las ventas – APJL TEXTIL SAC, LIMA, 2024", se enfocó en la problemática derivada de la ausencia de un sistema de control interno efectivo en la empresa APJL TEXTIL SAC y su impacto en la determinación del Impuesto General a las Ventas (IGV). El objetivo principal consistió en evaluar la relación entre el sistema de control interno y la determinación del IGV en la empresa. Este análisis buscaba proponer mejoras para optimizar el uso del crédito fiscal y garantizar el cumplimiento tributario. La metodología empleada fue de tipo básico, con un enfoque cuantitativo. Se utilizó un diseño no experimental y transversal, aplicando encuestas a los responsables de la gestión financiera para recolectar información sobre los procesos de control interno y su impacto en la declaración del IGV. El análisis estadístico se realizó mediante el cálculo de correlaciones entre las variables. Los resultados obtenidos revelaron una correlación significativa entre la eficacia del control interno y la precisión en la determinación del IGV. Además, se identificaron áreas de mejora, principalmente en la capacitación del personal y la integración tecnológica. Estas deficiencias resultaban en retrasos en las declaraciones y la imposición de multas. El estudio concluyó que un control interno adecuado no solo mejoraba la precisión en la gestión del IGV, sino que también fortalecía la eficiencia operativa de la empresa. Se determinó que la implementación de un sistema de control interno efectivo era crucial para optimizar los procesos de control interno y gestión tributaria. Asimismo, se destacó la importancia de invertir en capacitación y tecnología para mejorar estos aspectos críticos de la gestión empresarial.
The research titled "Internal Control in the Determination of the General Sales Tax – APJL TEXTIL SAC, LIMA, 2024" focused on the issue arising from the absence of an effective internal control system at APJL TEXTIL SAC and its impact on the determination of the General Sales Tax (IGV). The primary objective was to evaluate the relationship between the internal control system and the determination of IGV in the company. This analysis aimed to propose improvements to optimize the use of tax credits and ensure tax compliance. The methodology used was basic, with a quantitative approach. A nonexperimental, cross-sectional design was applied, using surveys to gather information from financial management personnel regarding the internal control processes and their impact on IGV declarations. Statistical analysis was carried out by calculating correlations between the variables. The results revealed a significant correlation between the effectiveness of internal control and accuracy in the determination of IGV. Additionally, areas for improvement were identified, mainly in staff training and technological integration. These deficiencies resulted in delays in declarations and the imposition of fines. The study concluded that proper internal control not only improved accuracy in IGV management but also strengthened the company's operational efficiency. It was determined that the implementation of an effective internal control system was crucial to optimizing internal control and tax management processes. Furthermore, the importance of investing in training and technology to enhance these critical aspects of business management was highlighted.
The research titled "Internal Control in the Determination of the General Sales Tax – APJL TEXTIL SAC, LIMA, 2024" focused on the issue arising from the absence of an effective internal control system at APJL TEXTIL SAC and its impact on the determination of the General Sales Tax (IGV). The primary objective was to evaluate the relationship between the internal control system and the determination of IGV in the company. This analysis aimed to propose improvements to optimize the use of tax credits and ensure tax compliance. The methodology used was basic, with a quantitative approach. A nonexperimental, cross-sectional design was applied, using surveys to gather information from financial management personnel regarding the internal control processes and their impact on IGV declarations. Statistical analysis was carried out by calculating correlations between the variables. The results revealed a significant correlation between the effectiveness of internal control and accuracy in the determination of IGV. Additionally, areas for improvement were identified, mainly in staff training and technological integration. These deficiencies resulted in delays in declarations and the imposition of fines. The study concluded that proper internal control not only improved accuracy in IGV management but also strengthened the company's operational efficiency. It was determined that the implementation of an effective internal control system was crucial to optimizing internal control and tax management processes. Furthermore, the importance of investing in training and technology to enhance these critical aspects of business management was highlighted.
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Keywords
Control interno, IGV, gestión tributaria, eficiencia operativa, APJL TEXTIL SAC.
Citation
De la Cruz Cueva Liz Vanessa , "El control interno en la determinación del impuesto general a las ventas, APJL TEXTIL SAC, Lima, 2024" Tesis para optar el grado de Licenciado en Contador Público, Escuela de pregrado. Facultad de Contabilidad. Universidad Nacional de Cañete. Cañete - Perú