The effect of deductible expenses on the determination of income tax: Case study Peru (#449)
Read ArticleDate of Conference
July 19-21, 2023
Published In
"Leadership in Education and Innovation in Engineering in the Framework of Global Transformations: Integration and Alliances for Integral Development"
Location of Conference
Buenos Aires
Authors
Arellano-Mendoza, Katherin Aluska
Alvarado-Lavado, Haydee Roxana
Arroyo-Rosales, Edwin Alberto
Calvanapón-Alva, Flor Alicia
Abstract
The main objective of this research was to know the effect of deductible expenses in the determination of income tax in the general services company BTR & R S.A.C., Trujillo 2020 - 2021. The non-quantitative approach was used, with a descriptive level and a non-experimental design. According to the type of research, the interview technique and documentary analysis were used. The results show that in the company there are expenses that exceed the established limit, as well as expense receipts that do not comply with the requirements of the Law on sales receipts. It is concluded that the researcher's hypothesis is positive because it showed that deductible expenses have a significant effect on the determination of the income tax in the general services company BTR & R S.A.C. The research did not present any problems, therefore, there were no limitations.