Bibliographic citations
Tapia, A., Yapuchura, A. (2023). Sección 17: Propiedad, planta y equipo de la NIIF para PYMES y su impacto en el impuesto a la renta del sector calzado en Lima Sur, 2022 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/668995
Tapia, A., Yapuchura, A. Sección 17: Propiedad, planta y equipo de la NIIF para PYMES y su impacto en el impuesto a la renta del sector calzado en Lima Sur, 2022 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2023. http://hdl.handle.net/10757/668995
@misc{renati/1294779,
title = "Sección 17: Propiedad, planta y equipo de la NIIF para PYMES y su impacto en el impuesto a la renta del sector calzado en Lima Sur, 2022",
author = "Yapuchura Aquino, Anggelina Kaddy",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2023"
}
The main objective of this study was to determine the impact of section 17 of the IFRS for SMEs on the income tax of the footwear sector in South Lima, 2022. The thesis has a non-experimental cross-sectional design, due to the fact that the variables will be observed and interpreted. Likewise, a correlational-causal research scope has been applied; also, a mixed approach was applied, qualitative approach, it was carried out through in-depth interviews to three specialists in the field, applying 14 questions distributed according to the identified variables; and the quantitative approach, a survey was conducted with 21 questions addressed to a sample of 30 SMEs companies of the footwear sector in South Lima. With the results obtained after the application of the surveys, a statistical analysis was carried out, allowing us to validate both the general and specific hypotheses. The study concludes that section 17 of the IFRS for SMEs and the income tax of the footwear sector in South Lima, 2022 have a significant impact.
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