Lineamientos para la unificación de criterio que optimicen el proceso de retenciones del Impuesto Sobre la Renta (ISLR) en la Empresa General Mills de Venezuela, C.A. Cagua, Edo. Aragua

Abstract

The purpose of this research was to propose general objective guidelines for standardization of criteria that optimize the process of withholding income tax from General Mills of Venezuela, CA to achieve the objectives of an investigation descriptive mode supported by a field research was developed. The population under study was all personnel concerned with the processes of the accounting department, that is eleven (11) persons, representing 100% of the universe, taking the entire population to be a census study. The data collection techniques were direct observation and survey, and as a record of observation instrument, the questionnaire type liker. The validity of the instrument was conducted through the trial of three (3) experts and the reliability was demonstrated by a pilot test applied to eleven (11) individuals. The data analysis techniques were based on descriptive statistics, where data were grouped in frequency tables and graphs pie charts. Similarly observations computed in risk were analyzed with deductive logical method. The research procedure consisted of different phases, which allowed expanding the research objectives outlined. The results helped identify the process holding income tax applied in the operations of the accounting department of the company General Mills was affected by operating domestically problems such as: training, planning, implementation, monitoring and others to It presented a series of recommendations to improve the processes of the organization.