Efecto de los gastos de responsabilidad social en el impuesto a la renta de la empresa Hidrandina S.A. – 2019
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Date
2021
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Universidad Nacional de Trujillo
Abstract
El presente trabajo de investigación, tiene por objeto determinar el efecto que tienen los Gastos de Responsabilidad en el Impuesto a la Renta de la empresa Hidrandina S.A. en el año 2019 además de realizar un estudio en el marco legal para determinar el tratamiento de los mismos. Para esta investigación se empleará el método Descriptivo, dado a que la información a utilizar se obtendrá a través de la observación directa, de tal manera, que podamos recabar todas las situaciones que surjan en la empresa, enfocándonos en aquellas que están relacionadas a los Gastos de Responsabilidad Social, que son actividades de conocimiento público y que son publicadas anualmente en el portal web de la empresa, pudiendo así analizar sus efectos en la entidad. Asimismo, se empleará el método Aplicativo, con la finalidad de brindar recomendaciones o sugerir mejoras y/o soluciones a la empresa para que pueda seguir realizando este tipo de actividades y a la vez pudiendo implementar nuevas en el futuro, buscando el beneficio tanto de las comunidades como de la misma empresa. En la presente investigación se realizó una revisión del marco legal de los Gastos de Responsabilidad Social, partiendo de la Ley del Impuesto a la Renta, además de recurrir a la opinión de especialistas en el tema y también recurriendo a resoluciones que han emitido la Sunat, Tribunal Fiscal y Tribunal Constitucional.
ABSTRACT The purpose of this research work is to determine the effect that Liability Expenses have on the Income Tax of the company Hidrandina Inc. in 2019 in addition to conducting a study in the legal framework to determine their treatment. For this research, the Descriptive method will be used, since the information to be used Will be obtained through direct observation, in such a way that we can collect all the situations that arise in the company, focusing on those that are related to Expenses of Social Responsibility, which are activities of public knowledge and that are published annually on the company's web portal, thus being able to analyze their effects on the entity. Also, the Applicative method will be used, to provide recommendations or suggest improvements and / or solutions to the company so that it can continue carrying out these types of activities and at the same time being able to implement new ones in the future, seeking the benefit of both the communities as from the same company. In this investigation, a review of the legal framework of Social Responsibility Expenses was carried out, based on the Income Tax Law, in addition to resorting to the opinion of specialists on the subject and also resorting to resolutions issued by the Sunat, Fiscal Court and Constitutional Court.
ABSTRACT The purpose of this research work is to determine the effect that Liability Expenses have on the Income Tax of the company Hidrandina Inc. in 2019 in addition to conducting a study in the legal framework to determine their treatment. For this research, the Descriptive method will be used, since the information to be used Will be obtained through direct observation, in such a way that we can collect all the situations that arise in the company, focusing on those that are related to Expenses of Social Responsibility, which are activities of public knowledge and that are published annually on the company's web portal, thus being able to analyze their effects on the entity. Also, the Applicative method will be used, to provide recommendations or suggest improvements and / or solutions to the company so that it can continue carrying out these types of activities and at the same time being able to implement new ones in the future, seeking the benefit of both the communities as from the same company. In this investigation, a review of the legal framework of Social Responsibility Expenses was carried out, based on the Income Tax Law, in addition to resorting to the opinion of specialists on the subject and also resorting to resolutions issued by the Sunat, Fiscal Court and Constitutional Court.
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Keywords
Responsabilidad social, Impuesto a la renta, Gastos