Citas bibligráficas
Pereda, L., Moreno, M. (2018). Las cargas laborales como gasto deducible en la determinación del impuesto a la renta de la empresa Sergesa y Afines S. R. L., Trujillo – año 2016 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/13175
Pereda, L., Moreno, M. Las cargas laborales como gasto deducible en la determinación del impuesto a la renta de la empresa Sergesa y Afines S. R. L., Trujillo – año 2016 [Tesis]. PE: Universidad Privada del Norte; 2018. https://hdl.handle.net/11537/13175
@misc{sunedu/3005963,
title = "Las cargas laborales como gasto deducible en la determinación del impuesto a la renta de la empresa Sergesa y Afines S. R. L., Trujillo – año 2016",
author = "Moreno Pulido, Milagros Anyela",
publisher = "Universidad Privada del Norte",
year = "2018"
}
In this thesis, the objective was to determine the impact of labor burdens as a deductible expense in the determination of the Income Tax of the company Sergesa and Afines S.R.L., Trujillo - Year 2016. The hypothesis proposed assumed that if the workloads of informal workers were included in the company's payroll, it would have a favorable impact on the determination of the income tax and the utility of the company. It was established as specific objectives to diagnose the current situation of compliance with labor and tax laws, likewise estimate the real workloads that the company must incur and which of them are deductible, analyze the determination of the income tax of the company Sergesa and Afines SRL in 2016, including the workloads of the formalized workers and ending with the comparison of the resulting tax through the impact of workloads. Among the most important conclusions is that this study has been evidenced, that by entering the workloads of the 13 workers not declared in the return affected the determination of income tax because the amount of 275,132.30 soles as a deductible expense, thus deducting the tax payment from 111,233.05 soles to 34,196.01 soles, a difference of 77,037.04 soles, which represents a minus 14.25%.
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