Bibliographic citations
Arana, P., (2024). Contratación de personal con discapacidad y su incidencia en el impuesto a la renta en Roca Azul SAC, Trujillo, 2022 [Universidad Nacional de Trujillo]. https://hdl.handle.net/20.500.14414/22517
Arana, P., Contratación de personal con discapacidad y su incidencia en el impuesto a la renta en Roca Azul SAC, Trujillo, 2022 []. PE: Universidad Nacional de Trujillo; 2024. https://hdl.handle.net/20.500.14414/22517
@misc{renati/883615,
title = "Contratación de personal con discapacidad y su incidencia en el impuesto a la renta en Roca Azul SAC, Trujillo, 2022",
author = "Arana Gil, Paola Natali",
publisher = "Universidad Nacional de Trujillo",
year = "2024"
}
ABSTRACT The purpose of this research was to determine the impact of hiring personnel with disabilities on income tax at Roca Azul S.A.C., 2022. The study was based on non-experimental transactional design methods, with a quantitative and correlational nature. The population studied was the company Roca Azul S.A.C., with a sample of 10 surveyed workers, including the general manager and administrative areas such as accounting, human resources, and treasury. According to the Pearson's correlation coefficient obtained from the results, which is 0.756, it indicates a highly positive correlation with a significance level of p = 0.011, which is lower than the established 0.05. On the other hand, the linear regression analysis shows an inverse or descending trend between the variables studied, demonstrating that as hiring increases, the tax burden decreases at Roca Azul S.A.C. in 2022.
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