Gastos no deducibles y la determinación del impuesto a la renta en la empresa full service San Vicente Srl, 2020.
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Date
2023-01-05
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Universidad Nacional de Cañete
Abstract
La presente investigación nominado gastos no deducibles y la determinación del impuesto a la renta en la empresa Full Service San Vicente SRL, 2020; tuvo como objetivo determinar cómo los gastos no deducibles influyen en la determinación del impuesto a la renta en la empresa Full Service SRL. Para tal efecto se diseñó una investigación no experimental, transversal de tipo básico, de nivel explicativo causal y descriptivo. Asimismo, se utilizó como técnica de investigación el análisis documental, la encuesta, y como instrumento los estados financieros y cuestionario respectivamente. A su vez se aplicó la prueba estadística no paramétrica Rho-spearman, para el análisis de correlación entre las variables y las dimensiones, en la cual se obtuvo un que p_valor o sig. menor que 0,05(5%), lo que implica que los datos son estadísticamente significativos y que además hay una asociación o correlación.
Se obtuvo como resultado que el 80% de los trabajadores encuestados manifestaron que los gastos no deducibles influyeron en la determinación de la renta en el ejercicio. Llegando a la siguiente conclusión, Que durante el ejercicio 2020 la empresa Full Servicie San Vicente SRL realizó gastos no deducibles que influenciaron desfavorablemente en la determinación del impuesto a la renta, obteniéndose un p_valor=0,000 menor a 0,05 el cual se estableció una influencia estadísticamente significativa.
The present investigation named non-deductible expenses and the determination of income tax in the company Full Service San Vicente SRL, 2020; The objective was to determine how non-deductible expenses influence the determination of income tax in the company Full Service SRL. For this purpose, a non-experimental, cross-sectional investigation of a basic type, of a causal and descriptive explanatory level, was designed. Likewise, the documentary analysis, the survey, and the financial statements and questionnaire were used as a research technique, respectively. In turn, the non-parametric Rho-spearman statistical test was applied, for the analysis of correlation between the variables and the dimensions, in which a p_value or sig was obtained. less than 0.05(5%), which implies that the data is statistically significant and that there is also an association or correlation. It was obtained as a result that 80% of the workers surveyed stated that non-deductible expenses influenced the determination of income in the year. Reaching the following conclusion, that during the year 2020 the company Full Servicie San Vicente SRL made non-deductible expenses that unfavorably influenced the determination of income tax, obtaining a p_value = 0.000 less than 0.05, which established an influence statistically significant
The present investigation named non-deductible expenses and the determination of income tax in the company Full Service San Vicente SRL, 2020; The objective was to determine how non-deductible expenses influence the determination of income tax in the company Full Service SRL. For this purpose, a non-experimental, cross-sectional investigation of a basic type, of a causal and descriptive explanatory level, was designed. Likewise, the documentary analysis, the survey, and the financial statements and questionnaire were used as a research technique, respectively. In turn, the non-parametric Rho-spearman statistical test was applied, for the analysis of correlation between the variables and the dimensions, in which a p_value or sig was obtained. less than 0.05(5%), which implies that the data is statistically significant and that there is also an association or correlation. It was obtained as a result that 80% of the workers surveyed stated that non-deductible expenses influenced the determination of income in the year. Reaching the following conclusion, that during the year 2020 the company Full Servicie San Vicente SRL made non-deductible expenses that unfavorably influenced the determination of income tax, obtaining a p_value = 0.000 less than 0.05, which established an influence statistically significant
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Keywords
Gastos no deducibles, Gastos deducibles, Impuesto a la renta
Citation
Juan Manuel de la Cruz Francia - "Gastos no Deducibles y la Determinación del Impuesto a la Renta en la Empresa Full Service San Vicente Srl, 2020 " , Tesis para optar el grado de Licenciada en Contador Público , Escuela de pregrado. Facultad de Ciencias Empresariales - Universidad Nacional de Cañete. Cañete, Perú