Bibliographic citations
Rodríguez, M., Valderrama, A. (2022). Subsidio de gastos por planilla y su impacto en la determinación del Impuesto a la Renta en la empresa de servicios Corporación Laboral S.A.C., Trujillo, 2019 - 2020 [Tesis, Universidad Privada Antenor Orrego - UPAO]. https://hdl.handle.net/20.500.12759/9937
Rodríguez, M., Valderrama, A. Subsidio de gastos por planilla y su impacto en la determinación del Impuesto a la Renta en la empresa de servicios Corporación Laboral S.A.C., Trujillo, 2019 - 2020 [Tesis]. PE: Universidad Privada Antenor Orrego - UPAO; 2022. https://hdl.handle.net/20.500.12759/9937
@misc{renati/378928,
title = "Subsidio de gastos por planilla y su impacto en la determinación del Impuesto a la Renta en la empresa de servicios Corporación Laboral S.A.C., Trujillo, 2019 - 2020",
author = "Valderrama Chacón, Anthony Julinho",
publisher = "Universidad Privada Antenor Orrego - UPAO",
year = "2022"
}
The main objective of this research work was to determine the impact of the payroll expense subsidy on income tax in the service company Corporación Laboral S.A.C. Trujillo, 2020. Which was developed with a prospective ex post facto design, using the documentary analysis technique and the registration sheet as instruments. Likewise, when applying article 21, subsection p) of the Income Tax Law, a tax objection arises for the proportion of common expenses, since the company had not received an income of this category; having incidences from said subsidy between the tax additions that amounted to S/ 36,156.00 and the income tax that increased with a balance payable of S/ 8,419.00. Finally, this indicated that said subsidy had a negative influence on the tax area of the company, since the workers are not adapted for this situation and it was suggested to improve their skills through training programs. Likewise, the proposed hypothesis was confirmed.
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