El sistema de Detracciones del Impuesto General a las Ventas y Liquidez de una Empresa de Servicios de Transportes - Perú

Deysi Marilu Morales-Juarez, Haydee Roxana Alvarado Lavado, Edwin Alberto Arroyo Rosales, Flor Alicia Calvanapón Alva

Producción científica: Capítulo del libro/informe/acta de congresoContribución a la conferenciarevisión exhaustiva

Resumen

This article aims to determine how the IGV deduction system affects the liquidity of Transport 95-430 E.I.R.L, Trujillo 2020-2021. The research is quantitative, non-experimental design and descriptive correlational level, with a population focused on Transport 95-430 E.I.R.L, Trujillo 2020-2021, in addition documentary analysis was used as data collection techniques, it was verified that liquidity was significantly affected in the company, this due to noncompliance with the deposit in the deduction account of the national bank by the purchaser of the services provided generating decrease in the liquidity of the company and affected it for the cancellation of all the taxes corresponding to said period and reduced the investment of working capital. It is concluded that the company with the application of the IGV deduction system decreases its liquidity, which reduces its economic and financial capacity to meet its short-term debts, is addition to preventing the expansion of its business.

Título traducido de la contribuciónThe system of Detractions of the General Tax to Sales and Liquidity of a Service Company of Transport - Perú
Idioma originalEspañol
Título de la publicación alojadaProceedings of the 21st LACCEI International Multi-Conference for Engineering, Education and Technology
Subtítulo de la publicación alojadaLeadership in Education and Innovation in Engineering in the Framework of Global Transformations: Integration and Alliances for Integral Development, LACCEI 2023
EditoresMaria M. Larrondo Petrie, Jose Texier, Rodolfo Andres Rivas Matta
EditorialLatin American and Caribbean Consortium of Engineering Institutions
ISBN (versión digital)9786289520743
EstadoPublicada - 2023
Publicado de forma externa
Evento21st LACCEI International Multi-Conference for Engineering, Education and Technology, LACCEI 2023 - Buenos Aires, Argentina
Duración: 19 jul. 202321 jul. 2023

Serie de la publicación

NombreProceedings of the LACCEI international Multi-conference for Engineering, Education and Technology
Volumen2023-July
ISSN (versión digital)2414-6390

Conferencia

Conferencia21st LACCEI International Multi-Conference for Engineering, Education and Technology, LACCEI 2023
País/TerritorioArgentina
CiudadBuenos Aires
Período19/07/2321/07/23

Palabras clave

  • deduction system
  • general sales tax liquidity
  • service transportation

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