Nivel de formalización de micro y pequeñas empresas y cultura tributaria en los comerciantes de una provincia del Perú, 2023
Fecha
2025
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Universidad Nacional San Luis Gonzaga
Resumen
La investigación se plateo como objetivo determinar la relación entre el nivel de
formalización de micro y pequeñas empresas con la cultura tributaria en los comerciantes
de una provincia del Perú, 2023. La estrategia metodológica adoptó un enfoque utilitario
cuyo fundamento se basó en la teoría, así mismo corresponde a un estudio de cohorte
prospectivo de nivel correlacional, de diseño No experimental - sub grupo correlacional.
La muestra de estudio quedo integrada por 342 comerciantes, empleo el muestreo casual
o fortuito. Los instrumentos de registro de datos se empleó el cuestionario de
formalización de las MYPES y cuestionario sobre nivel de cultura tributaria. En cuanto a
los resultados descriptivos sobre Nivel de formalización de micro y pequeñas empresas
un 44.74% se encuentra en un nivel informal mientras que la cultura tributaria un 64.62%
se ubica en el nivel medio, en cuanto a lo inferencial se evidencia un p valor (Sig =0,000)
menor al valor de significancia 0,05, de tal forma que se rechaza la hipótesis nula (H0) y
se acepta la hipótesis alterna (H1); por lo tanto, el nivel de formalización de micro y
pequeñas empresas se relaciona de forma directa con la cultura tributaria en los
comerciantes de una provincia del Perú, 2023.
The objective of the research was to determine the relationship between the level of formalization of micro and small businesses and the tax culture among merchants in a province of Peru, 2023. The methodological strategy adopted a utilitarian approach whose foundation was based on theory, and also corresponds to a prospective cohort study at a correlational level, with a non-experimental design - correlational subgroup. The study sample was made up of 342 merchants, using casual or fortuitous sampling. The data recording instruments used the questionnaire on the formalization of MSMEs and a questionnaire on the level of tax culture. Regarding the descriptive results on the level of formalization of micro and small businesses, 44.74% are at an informal level while the tax culture of 64.62% is located at the medium level. Regarding the inferential, a p value (Sig = 0.000) less than the significance value of 0.05 is evident, such that the null hypothesis (H0) is rejected and the alternative hypothesis (H1) is accepted; therefore, the level of formalization of micro and small businesses is directly related to the tax culture in merchants in a province of Peru, 2023.
The objective of the research was to determine the relationship between the level of formalization of micro and small businesses and the tax culture among merchants in a province of Peru, 2023. The methodological strategy adopted a utilitarian approach whose foundation was based on theory, and also corresponds to a prospective cohort study at a correlational level, with a non-experimental design - correlational subgroup. The study sample was made up of 342 merchants, using casual or fortuitous sampling. The data recording instruments used the questionnaire on the formalization of MSMEs and a questionnaire on the level of tax culture. Regarding the descriptive results on the level of formalization of micro and small businesses, 44.74% are at an informal level while the tax culture of 64.62% is located at the medium level. Regarding the inferential, a p value (Sig = 0.000) less than the significance value of 0.05 is evident, such that the null hypothesis (H0) is rejected and the alternative hypothesis (H1) is accepted; therefore, the level of formalization of micro and small businesses is directly related to the tax culture in merchants in a province of Peru, 2023.
Descripción
Palabras clave
Formalización, Cultura tributaria, Pequeña empresa, Micro empresa, Tax culture