Resumen

RAMOS FARRONAN, Emma Verónica; TACILLA RAMOS, Leydi Jahaira  y  ALBURQUEQUE ATOCHE, Claudia Inés. Deductible and non-deductible expenses as a factor in complying with tax obligations in companies in the agricultural sector, Peru. Cofin [online]. 2022, vol.16, n.2, e9.  Epub 01-Jul-2022. ISSN 2073-6061.

The objective of this article is to determine deductible and non-deductible expenses as a factor in compliance with tax obligations in companies in the agricultural sector of the department of Piura, Peru. The research present as non-experimental design methodology with a quantitative approach. The sample was selected through a non-probabilistic convenience sample, which returned 30 people who worked in the areas of management, administration and logistics. The techniques applied were the survey and the documentary analysis, and as a result it was obtained that 30 % of the respondents know deductible expenses for tax purposes. Therefore, it is concluded that the deductible expenses must be related to the line of business and, in turn, ensures the continuity of the income-generating source.

Palabras clave : agricultural sector; income tax; expenses; tax obligations.

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