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Universidad de Panamá
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Submitted January 25, 2022
Published 2022-01-25

Artículos

Vol. 5 No. 1 (2022): REVISTA FAECO SAPIENS

Relationship between Income Tax Collection with Tax Document and Income Tax Collection in Cash: Panama 2011 – 2020

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Citación:
DOI: ND

Published: 2022-01-25

How to Cite

Galindo Alabarca, M. C. (2022). Relationship between Income Tax Collection with Tax Document and Income Tax Collection in Cash: Panama 2011 – 2020. Revista FAECO Sapiens, 5(1), 86–118. Retrieved from https://revistas.up.ac.pa/index.php/faeco_sapiens/article/view/2677
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Abstract

This article aims to analyze the relationship between Income Tax Collections (ISR) with Tax Document and Income Tax Collections registered in Cash during the years 2011-2020 in Panama. The deductive method was used; the scope is descriptive and correlational, with a quantitative approach. The design is non-experimental, cross-sectional. The technique used was the Case Study; For this, a Database (DB) was built. The analysis, once the descriptive statistics had been applied, could verify the research hypothesis by means of inferential tests of simple linear regression, correlation coefficient and regression coefficient. It is concluded that the significance (P-value) is associated with the value of the F statistic at 0.025%, therefore the hypothesis of the investigation that ?, or its equivalent, of the correlation coefficient, is null is accepted; that is, the Income Tax Collections with Tax Document (X) differ to some extent with the Income Tax Collections in Cash (Y) in Panama during the years 2011 and 2020.

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