La incidencia del pago del impuesto a la renta en las utilidades de la empresa Jaliletour Cia. Ltda. 2019 -2020.

Abstract

The following degree work has the purpose of determining the incidence of the payment of income tax in the profits of the company Jaliletour Cía. Ltda. through the analysis of the financial statements and the application of the financial indicators, it was possible to determine how the pandemic of Covid-19 and the new tax reforms affected the payment of income tax of the company Jaliletour Cía. Ltda. The methodology used is of quantitative approach, which refers to the numerical and mathematical, which was used in the review of financial statements and financial indicators. In the qualitative method, which refers to the analysis of a specific situation, it was used to explain the incidence of tax payments on the company's profitability, i.e. whether the hypothesis is rejected or accepted. The survey technique was applied to the general manager and the accountant, for which the dichotomous alternatives model was applied. Likewise, the method used was deductive, since it goes from the general to the specific. The results obtained from our research showed that the company Jaliletour Cía. Ltda. in the time of pandemic of Covid-19, due to the temporary closure of its work, stopped receiving income, adding to this the new tax reform where the companies were changed from general regime to tax regime for microenterprises, affected the payment of income tax for the year 2020, since this was calculated at 2% of its annual net sales.