Resumen

TTITO-VILLAFUERTE, Norma. Costs and the Determination of Income Tax: An Analysis of ransportation Companies in the District of Chalhuahuacho, Apurímac (Perú). Espacios [online]. 2026, vol.47, n.3, pp.124-135.  Epub 15-Jun-2026. ISSN 2739-0071.  https://doi.org/10.48082/espacios-a26v47n03i11.

The study analyzed the relationship between costs and income tax assessment in transportation companies in the district of Chalhuahuacho (Aurímac, Perú), using a quantitative correlational approach and a non-experimental cross-sectional design. A 24-item Likert-scale questionnaire, validated by experts and assessed for reliability using Cronbach’s alpha, was administered to 54 administrative staff members. The results showed a moderate positive correlation (ρ=0.558; p<0.001), confirming that improving cost systems strengthens tax compliance and financial sustainability.

Palabras clave : costs; income tax; transportation companies; direct materials.

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