Bibliographic citations
Cruz, M., (2022). El régimen mype tributario y su relación con la contabilidad de gestión en la empresa Esfera 10 S.A.C. Del distrito de San Martín de Porres, Lima 2020 [Universidad Peruana de las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/1598
Cruz, M., El régimen mype tributario y su relación con la contabilidad de gestión en la empresa Esfera 10 S.A.C. Del distrito de San Martín de Porres, Lima 2020 []. PE: Universidad Peruana de las Américas; 2022. http://repositorio.ulasamericas.edu.pe/handle/upa/1598
@misc{sunedu/3337393,
title = "El régimen mype tributario y su relación con la contabilidad de gestión en la empresa Esfera 10 S.A.C. Del distrito de San Martín de Porres, Lima 2020",
author = "Cruz Mego, Mirian Mabel",
publisher = "Universidad Peruana de las Américas",
year = "2022"
}
In this research work entitled: “Mype tax regime and its relationship with Management Accounting in the company Esfera 10 S.A.C. of the District of San Martin de Porres, Lima 2020 ”, the main problem found is the deficiencies in the management accounting due to the keeping of records and accounting books in a disorderly and outdated manner; as well as the errors that are being made in the calculation of taxes in the mype tax regime; The general objective is to determine the relationship between the mype tax regime and management accounting in the aforementioned company, in Lima and in 2020. The methodology used is a research with a quantitative approach, a basic type, a descriptive and correlational level, a non-experimental design, a cross-sectional, hypothetical deductive analytical method; considering that a general hypothesis and other specific ones are going to be formulated to try to solve the general problem and the specific problems. In conclusion, the directors and members of the general meeting of shareholders of the company agree to carry out the investigation, taking into account that all the previous months and years have been paying higher amounts in taxes, since in the mype tax regime has two sections for the payment of taxes; that is, when the income and expenses are up to 300 UIT - Tax Tax Unit and for the other tranche that is from 300 UIT to 1700 UIT; In this sense, management accounting has not been detecting these modalities and taxes have been paid by the general regime, generating a problem of cause and effect and damage for the company.
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