Bibliographic citations
Villafuerte, U., (2023). Aplicación de la NIC 12 y las implicancias tributarias en el sector transporte – Terminal Terrestre Cusco, período 2020 - 2021 [Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/5566
Villafuerte, U., Aplicación de la NIC 12 y las implicancias tributarias en el sector transporte – Terminal Terrestre Cusco, período 2020 - 2021 []. PE: Universidad Andina del Cusco; 2023. https://hdl.handle.net/20.500.12557/5566
@mastersthesis{renati/18906,
title = "Aplicación de la NIC 12 y las implicancias tributarias en el sector transporte – Terminal Terrestre Cusco, período 2020 - 2021",
author = "Villafuerte Pezo, Ursula Natalia",
publisher = "Universidad Andina del Cusco",
year = "2023"
}
The general objective of this investigation was to analyze the tax implications that arise with the application of IAS 12 in the Transportation Sector - Cusco Bus Terminal, periods 2020 - 2021, whose general hypothesis was that the tax implications that arise with the application of IAS 12 in the Transportation Sector - Cusco Bus Terminal, period 2020 are significant of a temporary and permanent nature. The applied methodology was of a basic type, quantitative approach, cross-sectional non-experimental design, of correlational scope. The study population was made up of 54 interprovincial transport companies located in the Bus Terminal of Cusco, with the sample being 38 companies due to the absence and/or temporary suspension of activities of 8 and the decision of 8 companies not to provide information, and a demonstrative case study of one of the conforming companies. The data collection technique and instrument were the survey and the questionnaire. Among the most relevant findings regarding the analysis of the application of IAS 12, only 7.9% consider it compared to 73.7% who do not apply it and the rest eventually (table 4); Regarding the tax implications, they represent 55.3% of the companies that had them due to the lack of application of IAS 12 (Table 6), taking into account that there may be other incident factors, not only the tax one. The conclusions that could be reached are that the tax implications are significantly related to the application of IAS 12 in the Transportation Sector - Cusco Bus Terminal, period 2020 - 2021 and are temporary and permanent; the tax implications are significantly related to the application of IAS 12 regarding temporary differences and permanent differences, the application of IAS 12 is significantly related to tax revenues and tax expenses, in all relationships it corresponds to an inverse correlation, mean negative correlation where p<0.05 level of significance according to Spearman's Rho test statistician, with which the null hypothesis is rejected and the alternate hypothesis is affirmed.
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