Bibliographic citations
Castillo, P., Barrantes, K. (2023). Desmedros sufridos en el exterior no acreditados, de productos perecibles y su impacto en el impuesto a la Renta de las MYPES agroexportadoras en San Isidro, 2020 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/668301
Castillo, P., Barrantes, K. Desmedros sufridos en el exterior no acreditados, de productos perecibles y su impacto en el impuesto a la Renta de las MYPES agroexportadoras en San Isidro, 2020 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2023. http://hdl.handle.net/10757/668301
@misc{sunedu/3431933,
title = "Desmedros sufridos en el exterior no acreditados, de productos perecibles y su impacto en el impuesto a la Renta de las MYPES agroexportadoras en San Isidro, 2020",
author = "Barrantes Flores, Keyla Geraldine",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2023"
}
The purpose of the following investigation is to determine the impact of the damage caused abroad to perishable items as well as its impact on the income tax imposed on agro-export Small and Medium-Sized Enterprises (SMEs) in San Isidro two years ago. This investigation is also focused on those enterprises which tend to make a loss due to the exports of perishable items even though the norms indicate that such items must be taken back to the country of origin. Thus, they will undergo inspection to meet the requirements to be eventually accepted as deductible if a loss occurs. The present investigation will use the Descriptive, non-experimental methodological design with a mixed approach since quantitative and qualitative data will be collected. Using the sample made up of 30 specialist representatives in their area and a list of directed survey with 24 items was applied. In the qualitative approach, a series of 22 questions was asked to 3 specialists. The data was processed with SPSS, for the reliability of the test it was measured with Cronbach's Alpha, resulting in 0.852, exceeding the minimum of 0.7. Likewise, an asymptomatic (bilateral) significance was obtained with Pearson's Chi square of 0.003 less than 0.05 with which the alternative hypothesis is approved. The study concludes that the non-accredited losses suffered abroad of perishable products do impact the Income Tax of agro-exporter MYPES in San Isidro, 2020.
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