Bibliographic citations
Bancayan, A., Tume (2024). Tratamiento contable y tributario de la depreciación y su incidencia en la determinación del Impuesto a la Renta de la empresa Agua Marina de Sechura SAC en el periodo 2022, Piura [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/52731
Bancayan, A., Tume Tratamiento contable y tributario de la depreciación y su incidencia en la determinación del Impuesto a la Renta de la empresa Agua Marina de Sechura SAC en el periodo 2022, Piura [Tesis]. PE: Universidad Privada Antenor Orrego; 2024. https://hdl.handle.net/20.500.12759/52731
@misc{renati/1338064,
title = "Tratamiento contable y tributario de la depreciación y su incidencia en la determinación del Impuesto a la Renta de la empresa Agua Marina de Sechura SAC en el periodo 2022, Piura",
author = "Tume Amaya Emanuel Jesús",
publisher = "Universidad Privada Antenor Orrego",
year = "2024"
}
This research aims to demonstrate to what extent the accounting and tax treatment of depreciation affects the determination of the Income Tax of the company Agua Marina de Sechura SAC, in Sechura, year 2022. The methodology is quantitative - correlational and used as a technique the documentary analysis and the structured interview, to allow us to corroborate the depreciation methods applied by the company and determine the impact on the determination of income tax. The fixed asset accounts were worked as a sample; for this, the details of the fixed asset record that was provided by the company were analyzed. The results obtained in the research accept the hypothesis, which states that the treatment of accounting and tax depreciation affects the determination of Income Tax. This is because the temporary differences found will cause a deferred tax, so they must be recognized correctly so as not to generate an inadequate calculation of the Income Tax. Therefore, it is recommended that the company must recognize the deferred tax that is generated by temporary differences and make the correct payment of the income tax at the end of the period and thus avoid contingencies in the future
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