Effect of deductible expenses in the determination of Income Tax: Case study Peru

Mendoza K.A.A.; Lavado H.R.A.; Rosales E.A.A.; Alva F.A.C. · Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology (2023)

Resumen

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 obtained, with a level descriptive and non-experimental design. According to the type of research, the technique of interview and documentary analysis was carried out. The results show that there are expenses in the company that exceeded the established limit, as well as receipts for expenses that do not meet the requirements of the Sales Receipts Act. It is concluded that the researcher's hypothesis is positive, showing that deductible expenses have a significant effect on the determination of income tax in the general services company BTR & R S.A.C. The investigation did not present problems, therefore, there were no limitations.

Instituciones: Universidad Privada del Norte