Citas bibligráficas
Tapia, K., Zavaleta, D. (2018). Impacto de la no fehaciencia de las adquisiciones en el impuesto a la renta, caso de la Empresa Constructora Taflo S.A.C. Cajamarca 2016 [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/4940
Tapia, K., Zavaleta, D. Impacto de la no fehaciencia de las adquisiciones en el impuesto a la renta, caso de la Empresa Constructora Taflo S.A.C. Cajamarca 2016 [Tesis]. PE: Universidad Privada Antenor Orrego; 2018. https://hdl.handle.net/20.500.12759/4940
@misc{renati/1361110,
title = "Impacto de la no fehaciencia de las adquisiciones en el impuesto a la renta, caso de la Empresa Constructora Taflo S.A.C. Cajamarca 2016",
author = "Zavaleta Flores, Diego",
publisher = "Universidad Privada Antenor Orrego",
year = "2018"
}
The objective of this research work was to determine the impact of the non-fehacience of acquisitions on the income tax, in the case of the construction company TAFLO S.A.C., of the District of Cajamarca, 2016. That said, the irregularities found were the record of documents that didn’t meet the conditions for that an operation to be reliable. To achieve this purpose we worked with a sample adjusted to the size of the population, consisting of 54 acquisitions, of which 11 vouchers with inhibitions and 43 vouchers without inhibitions were determined in the 2016. The research design is Pre Experimental of a single group with observation before and after the impact of the non-fehacience of the acquisitions. The database was processed in the Excel program, where we developed a series of summary tables of documents with inhibitions to determine the amount to be repaired, which amounted to S/ 186,534.74. Statistically, we used the Z test for proportional differences, as a result we obtained that p = 0.042, which proves that there is a significant difference due to the increase in the tax burden, as a result of the repairs of 11 vouchers with inhibitions. Therefore, we confirm that the non-fehacience of the acquisitions does generate a negative impact on the determination of the income tax of the construction company TAFLO S.A.C., of the District of Cajamarca, period 2016.
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