TY - GEN
T1 - El sistema de Detracciones del Impuesto General a las Ventas y Liquidez de una Empresa de Servicios de Transportes - Perú
AU - Morales-Juarez, Deysi Marilu
AU - Lavado, Haydee Roxana Alvarado
AU - Rosales, Edwin Alberto Arroyo
AU - Alva, Flor Alicia Calvanapón
N1 - Publisher Copyright:
© 2023 Latin American and Caribbean Consortium of Engineering Institutions. All rights reserved.
PY - 2023
Y1 - 2023
N2 - 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.
AB - 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.
KW - deduction system
KW - general sales tax liquidity
KW - service transportation
UR - http://www.scopus.com/inward/record.url?scp=85172370607&partnerID=8YFLogxK
M3 - Contribución a la conferencia
AN - SCOPUS:85172370607
T3 - Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology
BT - Proceedings of the 21st LACCEI International Multi-Conference for Engineering, Education and Technology
A2 - Larrondo Petrie, Maria M.
A2 - Texier, Jose
A2 - Matta, Rodolfo Andres Rivas
PB - Latin American and Caribbean Consortium of Engineering Institutions
T2 - 21st LACCEI International Multi-Conference for Engineering, Education and Technology, LACCEI 2023
Y2 - 19 July 2023 through 21 July 2023
ER -