Tax Culture and its Relationship with Income Tax Collection in MSE Taxpayers in Tingo María - Peru

Abstract

The tax culture is the basis for the collection and maintenance of the country, it is the object of multiple studies in all parts of Latin America, its importance lies in the commitment of the population to the timely and correct fulfillment of their tax obligations. That is, affective and behavioral about taxes. Hence, the purpose of this study was to determine the relationship between tax culture and income tax collection in taxpayers in the condition of MSEs in the city of Tingo María.

The methodology was based on a quantitative, non-experimental and cross-sectional correlational approach. To obtain the data, a survey questionnaire was applied to 102 taxpayers in the city of Tingo María. The instrument in question was subjected to internal consistency analysis using Cronbach's alpha, obtaining a coefficient of 0.867, which indicates that the instrument is valid and reliable for its application.

The results confirm the main objective of the research, in which the tax culture affects the collection of income tax in the taxpayers of MSEs in the city of Tingo María, with a moderate positive correlation level (r=0.354) and a level of significance of (0.000), which explains that the tax culture is a significant variable to improve the collection of income tax.