Citas bibligráficas
Ligas, J., Pineda, G. (2022). Métodos tributarios del impuesto a la renta y el indicador financiero de liquidez en la empresa de construcción de obras eléctricas PROMELFA E.I.R.L - Cusco Periodo 2019 [Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/5118
Ligas, J., Pineda, G. Métodos tributarios del impuesto a la renta y el indicador financiero de liquidez en la empresa de construcción de obras eléctricas PROMELFA E.I.R.L - Cusco Periodo 2019 []. PE: Universidad Andina del Cusco; 2022. https://hdl.handle.net/20.500.12557/5118
@misc{renati/1123227,
title = "Métodos tributarios del impuesto a la renta y el indicador financiero de liquidez en la empresa de construcción de obras eléctricas PROMELFA E.I.R.L - Cusco Periodo 2019",
author = "Pineda Paredes, Gabriela Génesis",
publisher = "Universidad Andina del Cusco",
year = "2022"
}
This thesis entitled: "Tax Methods of income tax and the financial indicator of liquidity in the construction company of electrical works PROMELFA E.I.R.L - Cusco Period 2019", has the general problem: How is the application of the tax methods of the article 63 of the income tax law and how it results when developing the financial indicator of liquidity after having computed in a tax method, in the company PROMELFA E.I.R.L. - Cusco Period 2019? and the general objective: Describe the calculation of the tax methods of article 63 of the income tax law and the result when developing the financial indicator of liquidity after having computed in a tax method, in the company PROMELFA E.I.R.L. - Cusco Period 2019. This thesis is descriptive in scope, with a non-experimental design. The population is made up of the accounting documentation and the interview carried out in the accounting area and the manager of the company. The conclusion reached after the analysis of the data shows that for the company PROMELFA E.I.R.L, method "a" is more favorable for its immediate liquidity at the end of the year in contrast to method "b", allowing them to pay your obligations of the short time and/or invest in future contracts,
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