Bibliographic citations
Velasquez, R., (2021). Los gastos no deducibles y su influencia en el impuesto a la renta de tercera categoría de la empresa Dana Multiservis S.A.C del año 2019 [Universidad Peruana de Las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/1346
Velasquez, R., Los gastos no deducibles y su influencia en el impuesto a la renta de tercera categoría de la empresa Dana Multiservis S.A.C del año 2019 []. PE: Universidad Peruana de Las Américas; 2021. http://repositorio.ulasamericas.edu.pe/handle/upa/1346
@misc{renati/5054,
title = "Los gastos no deducibles y su influencia en el impuesto a la renta de tercera categoría de la empresa Dana Multiservis S.A.C del año 2019",
author = "Velasquez Flores, Renzo Derek",
publisher = "Universidad Peruana de Las Américas",
year = "2021"
}
The objective of the investigation was to determine the influence of non-deductible expenses on the calculation of Third Category Income Tax of the company Dana Multiservis S.A.C. of the year 2019, because it was detected that given the lack of efficiency of the organization in the determination of non-deductible expenses and the way in which they affect the calculation, declaration and payment of Income Tax, it is important because of this Companies receive fines for not having correctly applied the tax laws that define the deductibility of expenses, which affects their administration and interest. The study was carried out methodologically under the approach of a quantitative investigation of correlational level, non-experimental design, cross-sectional and basic; where a sample of 15 workers who work in the aforementioned company was applied, for which a questionnaire was drawn up to find out their opinions regarding the dimensions that made up each of the variables. The results showed a moderate positive linear correlation level (rho = 0.884; p value = .000) between non-deductible expenses and Third Category Income Tax. With these findings, it was concluded that there is a relationship between the non-deductible expenses and the calculation of the Third Category Income Tax of the company Dana Multiservis S.A.C. of the year 2019.
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