Citas bibligráficas
Soncco, H., Arias, J. (2023). La depreciación en el costo del servicio y su impacto en la determinación del impuesto a la Renta de la empresa de Transporte Silver Express E.I.R.L. [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/671650
Soncco, H., Arias, J. La depreciación en el costo del servicio y su impacto en la determinación del impuesto a la Renta de la empresa de Transporte Silver Express E.I.R.L. [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2023. http://hdl.handle.net/10757/671650
@misc{renati/412795,
title = "La depreciación en el costo del servicio y su impacto en la determinación del impuesto a la Renta de la empresa de Transporte Silver Express E.I.R.L.",
author = "Arias Portocarrero, Javier Sander",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2023"
}
In the Peruvian context, depreciation in the cost of service has a significant impact on the determination of income tax for companies, including those in the transportation sector. Indeed, in the case of transportation companies such as Silver Express E.I.R.L., depreciation of fixed assets is a key factor in financial and tax management. Depreciation, being a non-cash expense, but affecting taxable income, allows companies to reduce their tax burden. In an industry so dependent on assets such as vehicles, machinery and other equipment, the correct valuation and application of depreciation has a direct impact on the determination of taxes. It is for this reason that it is important for us to analyze this dependence and impact. To do so, first of all, we have determined the context of the company Silver Express E.I.R.L., so that, we became aware of how the economic, social, cultural and political aspects affect its operation. In addition, we made a description of Silver Express E.I.R.L., in order to know -with precision- the activities it performs, its strategic planning, its positioning in the sector, the certifications or recommendations it has and its relevant financial information for the purposes of this topic. As a result, we conducted an investigation into the background of the research related to the problematic situation, identified the theories and/or models that support the analysis and solution of the problem, and explained how these theoretical frameworks would be applied to Silver Express EIRL. Ultimately we determined that qualitative research was the most appropriate method for this work. In this sense, we propose three alternatives to address the identified problem: (i) focus on the problematic situation, (ii) focus on the related functional areas and (iii) detail and objective of proposed alternatives. And, after carrying out the analysis of each of the proposed alternatives, which involved analyzing both their advantages and disadvantages and their impact on the organization; We determined that the best alternative is to hire personnel for the accounting area. This alternative was chosen since it is the one that best allows correct control of the depreciation of Fixed Assets (Property, Plant and Equipment) and, also, the one that best allows the correct application of IAS 16. Finally, after examining the solution to the problem, we provided suggestions, proposed recommendations so that they can be taken into account if an investigation of a similar problematic situation is to be carried out in the future.
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