CULTURE AND TAX OBLIGATIONS IN A PERUVIAN COMPANY

Abstract

Abstract

This article aims to determine the relationship between tax culture and tax obligations in a Peruvian company. Regarding the methodology, we worked under the original article approach, of a quantitative and correlational nature, the survey technique was used and two questionnaires were prepared for data collection, one for the tax culture variable and one for the tax obligation variable. that duly underwent Cronbach's Alpha reliability and expert judgment validation. After data processing using the SPPS version 28 program, it is concluded that at the 0.05 level of significance, a Spearman's Rho correlation coefficient = 0.735** was obtained, interpreted as a strong positive relationship, with Ï = 0.000 (Ï < 0.05); This means that the tax culture is related to tax obligations, in the toy salesmen of the Colonel Mendoza gallery in the city of Tacna 2020