Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de la provincia de Loja. Periodo 2018 - 2021

Abstract

Abstract: The research is important because it allowed us to analyze tax reconciliation and evaluate the impact on the amount payable of income tax, as well as its identification, analysis of exempt income, non-deductible expenses, deferred taxes, temporary differences and tax incentives and their correct treatment according to laws and regulations; therefore, The objective of the study was to determine the impact of the tax reconciliation items on the income tax of companies in the province of Loja from the periods 2018 to 2021. The methodology applied was descriptive with a quantitative approach, it was used as instrument a data matrix that was created with information from the website of the Superintendency of Companies, Securities and Insurance, which after its purification was obtained a sample of 411 companies that met the characteristics for their election. HE The result was that companies in 2020 and 2021 made use of the items of non-deductible expenses, therefore, there was an increase in the taxable tax base and As a result of this variation, an adjustment was made to the income tax.