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Title: Ley de medios de pago y su efecto tributario en la empresa Cocorza SA, período 2018
OCDE field: https://purl.org/pe-repo/ocde/ford#5.02.04
Issue Date: 2019
Institution: Universidad Tecnológica del Perú
Abstract: El trabajo de investigación se realizó con la finalidad de analizar en qué medida el uso de medios de pago afecta tributariamente a las transacciones de la empresa COCORZA SA, Período 2018. La bancarización resulta de la aplicación del marco legal: Texto Único Ordenado de la Ley para la Lucha contra la Evasión y para la Formalización de la Economía Ley N º 28194. Esta investigación utiliza el método Deductivo-Inductivo, el mismo que procede de una verdad general a una específica, ya que en base al problema encontrado se identificó el origen y las causas del mismo, como tipo documental y de campo. La empresa omitió bancarizar ciertas operaciones de uso frecuente, por falta de conocimiento en la aplicación de la bancarización. Como resultado, se obtuvo el aumento de una mayor base imponible gravada, agregando un mayor pago de impuestos, multas y los respectivos intereses de los mencionados ante la SUNAT, lo cual no es consecuente con la realidad económica de la empresa.

The research was carried out in order to analyze the extent to which the use of means of payment affects the transactions of the company COCORZA SA, Period 2018. Bancarization results from the application of the legal framework: from the Single Orderly Text of the Law for the Fight against Evasion and for the Formalization of the Economy Law Nº 28194. Persons and companies that carry out transactions subject to banking and fail to use the means of payment permitted by law shall lose the right to deduct as cost, expense and tax credit such transactions The research was developed under the experimental, cross-sectional design with a mixed approach since situations encountered in the organization were described without manipulating the variables, observing the phenomena as they occur in their natural context and then analysing them. This research uses the Deductive-Inductive method the same that comes from a general truth to a specific one, since based on the problem found the origin and the causes of it were identified, as documentary and field type. The company failed to bank certain frequently used operations, due to lack of knowledge in the application of banking. As a result, an increase in the taxable base was obtained by adding a higher payment of taxes, fines and the respective interests of those mentioned to the SUNAT, which is not consistent with the economic reality of the company.
Note: Campus Lima Centro
Discipline: Contabilidad
Grade or title grantor: Universidad Tecnológica del Perú. Facultad de Administración y Negocios
Grade or title: Contador Público
Register date: 3-Dec-2021; 3-Dec-2021



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