Bibliographic citations
Cisneros, D., Sánchez, S. (2023). Los reparos tributarios y su incidencia en la determinación del impuesto a la renta de Agroinversiones Nuevo Condado S.A.C. Trujillo, año 2020 [Tesis, Universidad Privada Antenor Orrego - UPAO]. https://hdl.handle.net/20.500.12759/10521
Cisneros, D., Sánchez, S. Los reparos tributarios y su incidencia en la determinación del impuesto a la renta de Agroinversiones Nuevo Condado S.A.C. Trujillo, año 2020 [Tesis]. PE: Universidad Privada Antenor Orrego - UPAO; 2023. https://hdl.handle.net/20.500.12759/10521
@misc{renati/377936,
title = "Los reparos tributarios y su incidencia en la determinación del impuesto a la renta de Agroinversiones Nuevo Condado S.A.C. Trujillo, año 2020",
author = "Sánchez Furuzawa, Sayaka Sofía",
publisher = "Universidad Privada Antenor Orrego - UPAO",
year = "2023"
}
The objective of this study is to determine the incidence of tax objections in the determination of the income tax of the company Agroinversiones Nuevo Condado S.A.C. Trujillo, year 2020. Companies incur expenses that are necessary to generate or preserve their income; but it is the case that they are not fully accepted by the tax administration, in the determination of the annual income tax. An applied, quantitative, non-experimental and correlational investigation was carried out, using the verification of accounting information such as payment vouchers, accounting records and financial statements for the year 2020 of the company, the result was the identification of s/29,879 that are subjects of repair, and after that, the calculation of the income tax was determined with the tax repairs and thus the tax incidence in the determination of the income tax was quantified; generated by expenses that do not meet the conditions established by tax regulations. In addition, when applying Spearman's Rho statistic, a significance of 0.01 is obtained, evidencing that there is a significant positive incidence between the tax objections and the determination of the company's income tax. Likewise, it is concluded that the expenses must comply with the principle of causality and other requirements indicated by the norm for their deductibility. In addition, the repairs have a positive and significant impact on the determination of the Income Tax.
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