Citas bibligráficas
Saldaña, C., (2022). Exoneraciones tributarias y su incidencia en la rentabilidad y liquidez de la Universidad San Pedro, 2013-2018 [Universidad Nacional de Trujillo]. https://hdl.handle.net/20.500.14414/20758
Saldaña, C., Exoneraciones tributarias y su incidencia en la rentabilidad y liquidez de la Universidad San Pedro, 2013-2018 []. PE: Universidad Nacional de Trujillo; 2022. https://hdl.handle.net/20.500.14414/20758
@mastersthesis{renati/1050958,
title = "Exoneraciones tributarias y su incidencia en la rentabilidad y liquidez de la Universidad San Pedro, 2013-2018",
author = "Saldaña Domínguez, Cinthia Teresa",
publisher = "Universidad Nacional de Trujillo",
year = "2022"
}
The purpose of this research work was to determine the incidence of tax exemptions on the Profitability and Liquidity of Universidad San Pedro, during the period 2013-2018. This study was quantitative, applied, descriptive, correlational, and used a non-experimental longitudinal research design. The sample consisted of the Financial Situation Statements and Income Statement of the San Pedro University for the years 2013 to 2018. The instrument used was the documentary analysis sheet. Methods of simple descriptive statistics were used to analyze both variables and inferential statistics for the determination, through the Pearson Correlation Coefficient and the Linear Regression Analysis, since they are variables, whose data have a normal distribution. The results show that the tax exemptions obtained by the San Pedro de Chimbote University during the 2013-2018 period have a moderate non-significant influence on economic profitability and acid liquidity (r of -0.563 and -0.506, respectively, with a p- value>0.05), and a non-significant weak guarantee with financial profitability and absolute liquidity (r of -0.353 and -0.317, with a p-value>0.05), however, a very strong significant negative correlation was found with the general liquidity (r of -0.943, with a p-value <0.05), which indicates that tax exemptions would not be affecting profitability and liquidity, with the exception of general liquidity, since it was perceived that higher tax exemptions, less general liquidity, which is contradictory to the logic that the less taxes are paid, the more liquidity there will be, so the research hypothesis is rejected.
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