Sistemas de información contable y la gestión tributaria en las pequeñas empresas en Lima
Accounting information systems and tax management in small businesses in LimaContenido principal del artículo
En el contexto actual, donde la gestión tributaria representa un desafío constante para las pequeñas empresas, los Sistemas de Información Contable se presentan como herramientas clave para mejorar el cumplimiento fiscal. Esta investigación tuvo como objetivo determinar la incidencia de los SIC en la gestión tributaria de pequeñas empresas en Lima Metropolitana. Se adoptó un enfoque cuantitativo, con diseño no experimental, transversal y de tipo correlacional. La muestra estuvo conformada por 49 contadores de pequeñas empresas, a quienes se aplicó un cuestionario estructurado con escala de Likert. Los resultados mostraron que los SIC inciden significativamente en la gestión tributaria, con una correlación moderada de Rho = 0,496. Se concluye que se logró establecer la incidencia entre los SIC y la gestión tributaria, aportando evidencia sobre su relevancia para optimizar procesos fiscales. El estudio se centró exclusivamente en los SIC, por lo que se recomienda considerar otros factores en futuras investigaciones.
In the current context, where tax management represents a constant challenge for small businesses, Accounting Information Systems (AIS) emerge as key tools to improve tax compliance. This research aimed to determine the impact of AIS on the tax management of small businesses in Metropolitan Lima. A quantitative approach was adopted, with a non-experimental, cross-sectional, and correlational design. The sample consisted of 49 accountants from small businesses, who answered a structured questionnaire using a Likert scale. The results showed that AIS significantly influences tax management, with a moderate correlation of Rho = 0.496. It is concluded that the relationship between AIS and tax management was established, providing evidence of their relevance in optimizing tax processes. The study focused exclusively on AIS; therefore, it is recommended to consider other factors in future research
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