Bibliographic citations
Maldonado, C., Villavicencio, K. (2021). Análisis de la depreciación de maquinarias en el Impuesto a la Renta Empresarial en una empresa transnacional dedicada al rubro de maquinaria pesada ubicada en Lima durante los años 2017-2019 [Pontificia Universidad Católica del Perú]. http://hdl.handle.net/20.500.12404/18641
Maldonado, C., Villavicencio, K. Análisis de la depreciación de maquinarias en el Impuesto a la Renta Empresarial en una empresa transnacional dedicada al rubro de maquinaria pesada ubicada en Lima durante los años 2017-2019 []. PE: Pontificia Universidad Católica del Perú; 2021. http://hdl.handle.net/20.500.12404/18641
@misc{renati/537609,
title = "Análisis de la depreciación de maquinarias en el Impuesto a la Renta Empresarial en una empresa transnacional dedicada al rubro de maquinaria pesada ubicada en Lima durante los años 2017-2019",
author = "Villavicencio Zambrano, Karen",
publisher = "Pontificia Universidad Católica del Perú",
year = "2021"
}
The depreciation covers the accounting and tax perspective, in the International Financial Reporting Standards (IFRS) and the Income Tax Law (ITL), respectively. Both norms have divergences, which generate temporary and permanent differences that have an effect in the calculation of the business income tax. In this context, it’s fundamental focus in the machine depreciations, otherwise, in diverse sectors there are companies that have a great percent of machines as a part of their actives. Furthermore, it’s beneficial to count with good knowledge related to the machine depreciations in accounting and tax matter, and make better decisions to improve the sinews of the company. The principal objective of this research is to determine the impact of the machine depreciation expenses in the calculation of the business income tax in the company Ferreycorp S.A. between the years 2017-2019. Additionally, It has three specific objectives, which are centrate in the effect of the different types of depreciation, the temporary and permanent differences, and the machine revaluation in the determination of the Business income tax. Besides, to achieve the objectives, the investigation uses diverse kinds of norms and studies related to accounting and tax depreciations, and their effect in the determination of the Business income tax. Finally, the research is descriptive -correlational, with an approach qualitativequantitative, where it’s established between come concepts and variables in a period of time.
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