“Gastos no deducibles y determinación del Impuesto a la Renta de la empresa Comsergen S&S S.R.L. de Chimbote, 2016 – 2020”
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Date
2024
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Universidad Nacional de Trujillo
Abstract
El propósito de la investigación fue determinar la incidencia de los gastos no deducibles en la determinación del impuesto a la Renta de la empresa Comsergen S&S S.R.L, entre los periodos 2016 al 2020.
Se trabajó con documentación contable brindada por la empresa, a través de sus estados financieros, comprobantes de pagos, dicha información se recogió a través de la ficha de registro de datos, guía de observación, la guía de la entrevista. Se empleó un diseño descriptivo no experimental longitudinal.
Se concluye que los gastos no deducibles inciden negativamente en la determinación del impuesto a la renta, presentando impuestos resultantes que afectan a la empresa debido a las adiciones de aquellos gastos que no corresponder a ser deducibles.
Se recomienda realizar capacitaciones constantes al personal encargado del área contable, para que puedan tener un adecuado control de sus gastos y puedan obtener un planeamiento tributario, con el fin de no caer en reparos tributarios que afecten económicamente a la empresa.
The purpose of the investigation was to determine the incidence of non-deductible expenses in the determination of the income tax of the company Comsergen S&S S.R.L, between the periods 2016 to 2020. We worked with accounting documentation provided by the company, through its financial statements, payment receipts, this information was collected through the data record sheet, observation guide, the interview guide. A longitudinal non-experimental descriptive design was used. It is concluded that non-deductible expenses negatively affect the determination of income tax, presenting resulting taxes that deduct the company due to the additions of those expenses that do not correspond to being deductible. It is recommended to carry out constant training for the personnel in charge of the accounting area, so that they can have adequate control of their expenses and obtain tax planning, in order not to fall into tax objections that economically affect the company.
The purpose of the investigation was to determine the incidence of non-deductible expenses in the determination of the income tax of the company Comsergen S&S S.R.L, between the periods 2016 to 2020. We worked with accounting documentation provided by the company, through its financial statements, payment receipts, this information was collected through the data record sheet, observation guide, the interview guide. A longitudinal non-experimental descriptive design was used. It is concluded that non-deductible expenses negatively affect the determination of income tax, presenting resulting taxes that deduct the company due to the additions of those expenses that do not correspond to being deductible. It is recommended to carry out constant training for the personnel in charge of the accounting area, so that they can have adequate control of their expenses and obtain tax planning, in order not to fall into tax objections that economically affect the company.
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HUMANITIES and RELIGION::History and philosophy subjects::History subjects::History