Administrative management in the collection of property tax in the municipality of Condorcanqui, Peru
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Sapienza (Curitiba) |
Texto Completo: | https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/438 |
Resumo: | The general objective was to determine how administrative management affects property tax collection in the municipality of Condorcanqui, Peru. A quantitative and qualitative approach was used, with a non-experimental transectional design, of a descriptive-correlational type, the techniques used were the survey and documentary analysis, as instruments were the documentary analysis guide and the questionnaire, which was applied to 92 taxpayers of the municipality of Condorcanqui, Peru. The results revealed that the administrative management reached 54.3% in the deficient level and on the collection of the property tax it was observed that in the first semester from January to June, of the years 2018 and 2020 present a drop in the collection of 44% and 45% respectively, only in 2019, it reached an increase of 47%. On the other hand, in the second semester from July to December 2017, it is evident that 2019 obtained a drop of 23%, on the other hand, in 2018 had a slight increase of 15% and in 2020 13%, in addition, they achieved a Spearman's Rho of 0.671 and a bilateral sigma of less than 0.05. It is concluded that the impact of administrative management is direct linear moderate with the collection of property tax, thus demonstrating that, if an efficient administrative management is carried out, according to the requirements of the entity then the collection of property tax in the municipality of Condorcanqui, Peru can be significantly increased. |
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Administrative management in the collection of property tax in the municipality of Condorcanqui, PeruLa gestión administrativa en la recaudación del impuesto predial en el municipio de Condorcanqui, PerúGestão administrativa na cobrança do imposto predial no município de Condorcanqui, PeruPlanejamento, organização, direção, controle, gestão administrativaPlanning, organization, direction, control, administrative managementPlanificación, organización, dirección, control, gestión administrativaThe general objective was to determine how administrative management affects property tax collection in the municipality of Condorcanqui, Peru. A quantitative and qualitative approach was used, with a non-experimental transectional design, of a descriptive-correlational type, the techniques used were the survey and documentary analysis, as instruments were the documentary analysis guide and the questionnaire, which was applied to 92 taxpayers of the municipality of Condorcanqui, Peru. The results revealed that the administrative management reached 54.3% in the deficient level and on the collection of the property tax it was observed that in the first semester from January to June, of the years 2018 and 2020 present a drop in the collection of 44% and 45% respectively, only in 2019, it reached an increase of 47%. On the other hand, in the second semester from July to December 2017, it is evident that 2019 obtained a drop of 23%, on the other hand, in 2018 had a slight increase of 15% and in 2020 13%, in addition, they achieved a Spearman's Rho of 0.671 and a bilateral sigma of less than 0.05. It is concluded that the impact of administrative management is direct linear moderate with the collection of property tax, thus demonstrating that, if an efficient administrative management is carried out, according to the requirements of the entity then the collection of property tax in the municipality of Condorcanqui, Peru can be significantly increased.Se utilizó como objetivo general determinar cómo la gestión administrativa repercute en la recaudación del impuesto predial en el municipio de Condorcanqui, Perú. De la misma forma se utilizó un enfoque cuantitativo y cualitativo, con diseño no experimental transeccional, de tipo descriptivo – correlacional, las técnicas manipuladas fueron la encuesta y el análisis documental, como instrumentos fueron guía de análisis documental y el cuestionario, el cual, fue aplicado a 92 contribuyentes del municipio de Condorcanqui, Perú. Los resultados revelaron que la gestión administrativa alcanzó un 54.3% en el nivel deficiente y sobre la recaudación del impuesto predial se observó que en el primer semestre de enero a junio, de los años 2018 y 2020 presentan una caída en la recaudación del 44% y 45% respectivamente, solo en el 2019, alcanzó un aumento del 47%. En cambio, en el segundo semestre de julio a diciembre del 2017, se evidencia que el 2019 obtuvo una caída del 23%, en cambio, en el 2018 tuvo un ligero aumento del 15% y en el 2020 un 13%, además, consiguieron un Rho de Spearman de 0.671 y una sigma bilateral menor a 0.05. Se concluye que la repercusión de la gestión administrativa es directa lineal moderada con la recaudación del impuesto predial, demostrando de esta manera que, si se lleva a cabo una gestión administrativa eficiente, acorde a las exigencias de la entidad entonces se puede aumentar significativamente la recaudación del impuesto predial en el municipio de Condorcanqui, Perú.O objetivo geral foi determinar como a gestão administrativa afeta a cobrança do imposto predial no município de Condorcanqui, Peru. Da mesma forma, utilizou-se uma abordagem quantitativa e qualitativa, com um desenho transacional não experimental, do tipo descritivo - correlacional, as técnicas manipuladas foram a pesquisa e a análise documental, como instrumentos foram o guia de análise documental e o questionário, que foi aplicado a 92 contribuintes do município de Condorcanqui, Peru. Os resultados revelaram que a gestão administrativa atingiu 54,3% no nível deficiente e sobre a arrecadação do IPTU observou-se que no primeiro semestre de janeiro a junho, dos anos de 2018 e 2020 apresentam uma queda na arrecadação de 44 % e 45% respectivamente, somente em 2019, atingiu um aumento de 47%. Por outro lado, no segundo semestre de julho a dezembro de 2017, é evidente que 2019 obteve uma queda de 23%, por outro lado, em 2018 teve um ligeiro aumento de 15% e em 2020 13%, além , eles alcançaram um Rho de Spearman de 0,671 e um sigma bilateral menor que 0,05. Conclui-se que a repercussão da gestão administrativa é moderada linear direta com a arrecadação do IPTU, demonstrando assim que, se for realizada uma gestão administrativa eficiente, de acordo com as exigências da entidade, então a arrecadação pode ser aumentada significativamente. . imposto predial no município de Condorcanqui, Peru.Sapienza Grupo Editorial2022-07-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/43810.51798/sijis.v3i4.438Sapienza: International Journal of Interdisciplinary Studies; Vol. 3 No. 4 (2022): Contemporary interdisciplinary affairs; 108-121Sapienza: International Journal of Interdisciplinary Studies; Vol. 3 Núm. 4 (2022): Temas interdisciplinarios contemporáneos; 108-121Sapienza: International Journal of Interdisciplinary Studies; v. 3 n. 4 (2022): Tópicos interdisciplinares contemporâneos ; 108-1212675-978010.51798/sijis.v3i4reponame:Sapienza (Curitiba)instname:Sapienza Grupo Editorialinstacron:SAPIENZAenghttps://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/438/283Copyright (c) 2022 Rosita Maribel Neira Cruz, Victoria Delgado Fernández, Victor Hugo Puican Rodriguez, Michael Raúl García Escalantehttps://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccessNeira Cruz, Rosita Maribel Delgado Fernández, Victoria Puican Rodriguez, Victor Hugo Vargas Espinoza, Jorge Luis García Escalante, Michael Raúl 2022-12-26T20:59:27Zoai:ojs2.journals.sapienzaeditorial.com:article/438Revistahttps://journals.sapienzaeditorial.com/index.php/SIJISPRIhttps://journals.sapienzaeditorial.com/index.php/SIJIS/oaieditor@sapienzaeditorial.com2675-97802675-9780opendoar:2023-01-12T16:42:59.828418Sapienza (Curitiba) - Sapienza Grupo Editorialfalse |
dc.title.none.fl_str_mv |
Administrative management in the collection of property tax in the municipality of Condorcanqui, Peru La gestión administrativa en la recaudación del impuesto predial en el municipio de Condorcanqui, Perú Gestão administrativa na cobrança do imposto predial no município de Condorcanqui, Peru |
title |
Administrative management in the collection of property tax in the municipality of Condorcanqui, Peru |
spellingShingle |
Administrative management in the collection of property tax in the municipality of Condorcanqui, Peru Neira Cruz, Rosita Maribel Planejamento, organização, direção, controle, gestão administrativa Planning, organization, direction, control, administrative management Planificación, organización, dirección, control, gestión administrativa |
title_short |
Administrative management in the collection of property tax in the municipality of Condorcanqui, Peru |
title_full |
Administrative management in the collection of property tax in the municipality of Condorcanqui, Peru |
title_fullStr |
Administrative management in the collection of property tax in the municipality of Condorcanqui, Peru |
title_full_unstemmed |
Administrative management in the collection of property tax in the municipality of Condorcanqui, Peru |
title_sort |
Administrative management in the collection of property tax in the municipality of Condorcanqui, Peru |
author |
Neira Cruz, Rosita Maribel |
author_facet |
Neira Cruz, Rosita Maribel Delgado Fernández, Victoria Puican Rodriguez, Victor Hugo Vargas Espinoza, Jorge Luis García Escalante, Michael Raúl |
author_role |
author |
author2 |
Delgado Fernández, Victoria Puican Rodriguez, Victor Hugo Vargas Espinoza, Jorge Luis García Escalante, Michael Raúl |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
Neira Cruz, Rosita Maribel Delgado Fernández, Victoria Puican Rodriguez, Victor Hugo Vargas Espinoza, Jorge Luis García Escalante, Michael Raúl |
dc.subject.por.fl_str_mv |
Planejamento, organização, direção, controle, gestão administrativa Planning, organization, direction, control, administrative management Planificación, organización, dirección, control, gestión administrativa |
topic |
Planejamento, organização, direção, controle, gestão administrativa Planning, organization, direction, control, administrative management Planificación, organización, dirección, control, gestión administrativa |
description |
The general objective was to determine how administrative management affects property tax collection in the municipality of Condorcanqui, Peru. A quantitative and qualitative approach was used, with a non-experimental transectional design, of a descriptive-correlational type, the techniques used were the survey and documentary analysis, as instruments were the documentary analysis guide and the questionnaire, which was applied to 92 taxpayers of the municipality of Condorcanqui, Peru. The results revealed that the administrative management reached 54.3% in the deficient level and on the collection of the property tax it was observed that in the first semester from January to June, of the years 2018 and 2020 present a drop in the collection of 44% and 45% respectively, only in 2019, it reached an increase of 47%. On the other hand, in the second semester from July to December 2017, it is evident that 2019 obtained a drop of 23%, on the other hand, in 2018 had a slight increase of 15% and in 2020 13%, in addition, they achieved a Spearman's Rho of 0.671 and a bilateral sigma of less than 0.05. It is concluded that the impact of administrative management is direct linear moderate with the collection of property tax, thus demonstrating that, if an efficient administrative management is carried out, according to the requirements of the entity then the collection of property tax in the municipality of Condorcanqui, Peru can be significantly increased. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-07-30 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/438 10.51798/sijis.v3i4.438 |
url |
https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/438 |
identifier_str_mv |
10.51798/sijis.v3i4.438 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/438/283 |
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https://creativecommons.org/licenses/by-nc-nd/4.0 info:eu-repo/semantics/openAccess |
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https://creativecommons.org/licenses/by-nc-nd/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Sapienza Grupo Editorial |
publisher.none.fl_str_mv |
Sapienza Grupo Editorial |
dc.source.none.fl_str_mv |
Sapienza: International Journal of Interdisciplinary Studies; Vol. 3 No. 4 (2022): Contemporary interdisciplinary affairs; 108-121 Sapienza: International Journal of Interdisciplinary Studies; Vol. 3 Núm. 4 (2022): Temas interdisciplinarios contemporáneos; 108-121 Sapienza: International Journal of Interdisciplinary Studies; v. 3 n. 4 (2022): Tópicos interdisciplinares contemporâneos ; 108-121 2675-9780 10.51798/sijis.v3i4 reponame:Sapienza (Curitiba) instname:Sapienza Grupo Editorial instacron:SAPIENZA |
instname_str |
Sapienza Grupo Editorial |
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SAPIENZA |
institution |
SAPIENZA |
reponame_str |
Sapienza (Curitiba) |
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Sapienza (Curitiba) |
repository.name.fl_str_mv |
Sapienza (Curitiba) - Sapienza Grupo Editorial |
repository.mail.fl_str_mv |
editor@sapienzaeditorial.com |
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1797051608492670976 |