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
Title: 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
Author: Rodriguez Tupano, Ivette Tibisay
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.
