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Menacho, E., (2019). Gastos no deducibles y su incidencia en la rentabilidad de la empresa SSAYS SAC., Pueblo Libre, 2018 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/23374
Menacho, E., Gastos no deducibles y su incidencia en la rentabilidad de la empresa SSAYS SAC., Pueblo Libre, 2018 [Tesis]. PE: Universidad Privada del Norte; 2019. https://hdl.handle.net/11537/23374
@misc{renati/445445,
title = "Gastos no deducibles y su incidencia en la rentabilidad de la empresa SSAYS SAC., Pueblo Libre, 2018",
author = "Menacho Diaz, Edson Francisco",
publisher = "Universidad Privada del Norte",
year = "2019"
}
Title: Gastos no deducibles y su incidencia en la rentabilidad de la empresa SSAYS SAC., Pueblo Libre, 2018
Authors(s): Menacho Diaz, Edson Francisco
Advisor(s): Arias Fratelli, Ruperto Hernán
Keywords: Gastos no deducibles; Principio de causalidad; Rentabilidad
OCDE field: https://purl.org/pe-repo/ocde/ford#5.02.00
Issue Date: 12-Dec-2019
Institution: Universidad Privada del Norte
Abstract: Hoy en día es común que las empresas realicen distintos gastos con el propósito
de obtener un beneficio a cambio, a su vez estos pueden provocar un problema a
futuro, pues la normativa tributaria peruana puede desconocer el propósito del
mismo, denominándolo no deducible. El presente trabajo de investigación, tiene
como objetivo determinar de qué manera los gastos no deducibles inciden en la
rentabilidad de la empresa SSAYS SAC., Pueblo Libre, 2018. Se empleó una
investigación aplicada, no experimental, descriptivo, correlacional, transversal
teniendo como población la empresa SSAYS SAC., y como muestra el área de
contabilidad. Para el desarrollo de la investigación se utiliza la técnica del análisis
documental, utilizando de instrumento la lista de cotejo. El resultado de la presente
investigación nos muestra como los gastos sujetos a límites y los gastos prohibidos
tienes un impacto significativo en la utilidad neta, reflejándose en los ratios de
rentabilidad que se muestra en la tabla 13. Los gastos no deducibles ocasionan un
reparo tributario que asciende a S/ 313 898, en consecuencia, esto provoca un
aumento del 22% del impuesto a la renta de tercera categoría siendo la diferencia
S/ 87, 970; además la utilidad disminuye un 11%.
Nowadays it is common for companies to make different expenses with the purpose of obtaining a benefit in return, in turn these can cause a problem in the future, because Peruvian tax regulations can ignore the purpose of the same, calling it non-deductible. The purpose of this research work is to determine how non-deductible expenses affect the profitability of the company SSAYS SAC., Pueblo Libre, 2018. An applied, non-experimental, descriptive, correlational, cross-sectional research was used, taking as a population the company SSAYS SAC., and as the accounting area shows. The documentary analysis technique is used for the development of the investigation, using the checklist as an instrument. The result of the present investigation shows us how the expenses subject to limits and the prohibited expenses have a significant impact on the net profit, reflected in the profitability ratios shown in table 13. Non-deductible expenses cause a tax refund amounting to S / 313 898, consequently, this causes a 22% increase in the third category income tax being the difference S / 87, 970; In addition, profit decreases 11%.
Nowadays it is common for companies to make different expenses with the purpose of obtaining a benefit in return, in turn these can cause a problem in the future, because Peruvian tax regulations can ignore the purpose of the same, calling it non-deductible. The purpose of this research work is to determine how non-deductible expenses affect the profitability of the company SSAYS SAC., Pueblo Libre, 2018. An applied, non-experimental, descriptive, correlational, cross-sectional research was used, taking as a population the company SSAYS SAC., and as the accounting area shows. The documentary analysis technique is used for the development of the investigation, using the checklist as an instrument. The result of the present investigation shows us how the expenses subject to limits and the prohibited expenses have a significant impact on the net profit, reflected in the profitability ratios shown in table 13. Non-deductible expenses cause a tax refund amounting to S / 313 898, consequently, this causes a 22% increase in the third category income tax being the difference S / 87, 970; In addition, profit decreases 11%.
Link to repository: https://hdl.handle.net/11537/23374
Discipline: Contabilidad y Finanzas
Grade or title grantor: Universidad Privada del Norte. Facultad de Negocios
Grade or title: Contador Público
Register date: 4-Feb-2020
This item is licensed under a Creative Commons License