TY - GEN
T1 - Efecto de los gastos deducibles en la determinación del Impuesto a la Renta
T2 - 21st LACCEI International Multi-Conference for Engineering, Education and Technology, LACCEI 2023
AU - Mendoza, Katherin Aliuska Arellano
AU - Lavado, Haydee Roxana Alvarado
AU - Rosales, Edwin Alberto Arroyo
AU - Alva, Flor Alicia Calvanapón
N1 - Publisher Copyright:
© 2023 Latin American and Caribbean Consortium of Engineering Institutions. All rights reserved.
PY - 2023/1/1
Y1 - 2023/1/1
N2 - The main objective of this research was to know the effect of deductible expenses in the determination of income tax in the general services company BTR & R S.A.C., Trujillo 2020-2021. The non-quantitative approach was obtained, with a level descriptive and non-experimental design. According to the type of research, the technique of interview and documentary analysis was carried out. The results show that there are expenses in the company that exceeded the established limit, as well as receipts for expenses that do not meet the requirements of the Sales Receipts Act. It is concluded that the researcher's hypothesis is positive, showing that deductible expenses have a significant effect on the determination of income tax in the general services company BTR & R S.A.C. The investigation did not present problems, therefore, there were no limitations.
AB - The main objective of this research was to know the effect of deductible expenses in the determination of income tax in the general services company BTR & R S.A.C., Trujillo 2020-2021. The non-quantitative approach was obtained, with a level descriptive and non-experimental design. According to the type of research, the technique of interview and documentary analysis was carried out. The results show that there are expenses in the company that exceeded the established limit, as well as receipts for expenses that do not meet the requirements of the Sales Receipts Act. It is concluded that the researcher's hypothesis is positive, showing that deductible expenses have a significant effect on the determination of income tax in the general services company BTR & R S.A.C. The investigation did not present problems, therefore, there were no limitations.
KW - Additions
KW - Deductible expenses
KW - Deductions
KW - income tax
UR - https://www.scopus.com/pages/publications/85172407443
M3 - Contribución a la conferencia
AN - SCOPUS:85172407443
T3 - Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology
BT - Proceedings of the 21st LACCEI International Multi-Conference for Engineering, Education and Technology
A2 - Larrondo Petrie, Maria M.
A2 - Texier, Jose
A2 - Matta, Rodolfo Andres Rivas
PB - Latin American and Caribbean Consortium of Engineering Institutions
Y2 - 19 July 2023 through 21 July 2023
ER -