Bibliographic citations
Quispe, C., (2023). Obligaciones formales y su incidencia en el impuesto a la renta, empresa construcciones Cerro Negro SRL Trujillo, 2017 [Universidad Nacional de Trujillo]. https://hdl.handle.net/20.500.14414/21105
Quispe, C., Obligaciones formales y su incidencia en el impuesto a la renta, empresa construcciones Cerro Negro SRL Trujillo, 2017 []. PE: Universidad Nacional de Trujillo; 2023. https://hdl.handle.net/20.500.14414/21105
@mastersthesis{renati/1049027,
title = "Obligaciones formales y su incidencia en el impuesto a la renta, empresa construcciones Cerro Negro SRL Trujillo, 2017",
author = "Quispe Casanova, Carlos Martín",
publisher = "Universidad Nacional de Trujillo",
year = "2023"
}
The general objective of this research work was to analyze the incidence of formal obligations in determining the income tax of the company Construcciones Cerro Negro SRL, Trujillo, 2017. The type of research was non-experimental-transversal, descriptive in scope - correlational, because it describes the relationship of the two variables. The information was collected through the survey with the questionnaire instrument of a sample of 20 workers. The reliability of the instrument was carried out with the Cron Bach Alpha formula, obtaining a result of 0.836 through the SPSS 27.0 statistic. The survey was tabulated and analyzed through the SPSS statistical software and it is concluded that formal obligations positively affect the determination of the income tax of the company Construcciones Cerro Negro SRL, Trujillo, 2017, evidencing that with the help of the corresponding regulations the company and the accounting area can be prevented from incurring tax offenses and sanctions that affect the liquidity and solvency of the company. In the same way, a tax approach was proposed for an adequate and timely compliance with formal obligations, failure to comply with formal obligations in relation to the computable cost, generates in the first instance the ignorance of the cost and therefore make the payment of the tax that for the Tax Administration we have stopped paying, harming the company economically and financially
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