Quality assessment on fiscal mobile application for calculating the OCT in Mexican companies
Abstract
One of the many problems affecting Mexican companies that hire subordinate staff (employees) to perform specific functions, is the distribution and withholding tax on profits generated in the organization, resulting from this phenomenon, the Mexican tax law establishes the obligation employers to withhold income tax from the income earned by the worker on profits received, from this situation, the present investigation is to evaluate the quality of the mobile application for efficient tax withholding or employment subsidy granted those workers providing subordinated personal service income earned from the profits generated in a tax year, in order to streamline the fulfillment of the obligations contained in the tax laws in Mexico. The research was descriptive, correlational, not experimental, non-probabilistic, comprising 120 subjects. This instrument was composed of 20 items based on ISO 9126, structured Likert scale, with a Cronbach alpha of 0.90. In terms of quality, statistical analysis shows the most predictive variable in quality, the results predict excellent levels of quality, it can be inferred that applications can be incorporated into mobile technology to streamline business management and its relationship with the tax authorities in Mexico.
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