Bibliographic citations
Valverde, H., Rojas, D. (2023). El gasto por penalidades contractuales y su influencia en la determinación del impuesto a la renta en la empresa Ps Innova S.A.C, Trujillo, 2019 [Tesis, Universidad Privada Antenor Orrego - UPAO]. https://hdl.handle.net/20.500.12759/10528
Valverde, H., Rojas, D. El gasto por penalidades contractuales y su influencia en la determinación del impuesto a la renta en la empresa Ps Innova S.A.C, Trujillo, 2019 [Tesis]. PE: Universidad Privada Antenor Orrego - UPAO; 2023. https://hdl.handle.net/20.500.12759/10528
@misc{sunedu/3587405,
title = "El gasto por penalidades contractuales y su influencia en la determinación del impuesto a la renta en la empresa Ps Innova S.A.C, Trujillo, 2019",
author = "Rojas Paredes, Deisy Karina",
publisher = "Universidad Privada Antenor Orrego - UPAO",
year = "2023"
}
The purpose of this research work is to determine how the expense for contractual penalties influences the determination of income tax in the construction company Ps Innova SA.C, Trujillo, 2019. Regarding the methodology of the research work, according to its orientation it is applied, and according to the contrasting technique, it is correlational. The population is made up of the financial information provided by the company, such as financial statements analysis guide was incurred in which the fault was incurred was analyzed and evaluated. The result obtained shows the significant variation that exist regarding the consideration of the contractual penalty as a deductible expense and the impact it has on the calculation of the net taxable income as well as on the participation of the company’s workers that is, it is accept the hypothesis. Finally, it is concluded that it is necessary for construction companies to have adequate treatment to uniformly determine these penalties. Therefore, it is convenient to have all the evidence to support said expenses and avoid future objections, It was also observed that due to the lack of unified criteria on the part of SUNAT, it is causing serious liquidity problems for construction companies.
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