Citas bibligráficas
Llanos, K., Menor, V. (2022). Principio de causalidad y su incidencia en la determinación del impuesto a la renta en la Empresa Molino San Martin S.A.C., Lima, periodo 2019. [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4589
Llanos, K., Menor, V. Principio de causalidad y su incidencia en la determinación del impuesto a la renta en la Empresa Molino San Martin S.A.C., Lima, periodo 2019. []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2022. http://hdl.handle.net/11458/4589
@misc{renati/1058870,
title = "Principio de causalidad y su incidencia en la determinación del impuesto a la renta en la Empresa Molino San Martin S.A.C., Lima, periodo 2019.",
author = "Menor Villanueva, Vanesa Tania",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2022"
}
The research entitled: Principle of causality and its incidence in the determination of income tax in the Company Molino San Martin S.A.C., Lima, period 2019, had the objective of identifying the incidence of the principle of causality in the determination of income tax in the Company Molino San Martin S.A.C., Lima, period 2019. In terms of methodology, the research is applied, descriptive and correlational, with a non-experimental design, whose population and sample were 3 administrative personnel and the documentary collection; the data collection technique used was the observation, whose instrument was the checklist. The main results show that the company did not properly apply the additional criteria of the causality principle at 56% for the period 2019, in addition, the evidentiary aspects were not applied correctly at 67%, the gross income was not calculated correctly at 60% and with regard to the calculation of the net income, it was not done correctly at 57%. It was concluded that the causality principle has a positive influence on the determination of income tax in the Company Molino San Martin S.A.C. in the city of Lima for the period 2019, demonstrated through Spearman's Rho statistical analysis, in which the value of 0.764 was obtained and a bilateral significance of 0.000 (p-value less than 0.05), thereby accepting the alternate hypothesis, and rejecting the null hypothesis.
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