The detraction system and its impact on working capital in a transport company

Valdera Anayely Rosmery I.; Lopez Oscar Eduardo I.; Castillo Cesar Agusto P. · Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology (2026) · DOI: 10.18687/laccei2026.1.1.1576

Resumen

This article aimed to analyze the influence of the detraction system on the working capital of a transport company located in the district of Motupe during the 2023-2024 period. The research was developed under a mixed approach, with a non-experimental, cross-sectional, and descriptive-correlational design, combining financial statement analysis with interviews conducted with the company's administrative, accounting, and managerial staff. The results showed a compliance level of 95% in 2024 and 96% in 2023 regarding the detraction system, as well as an improvement in liquidity and working capital indicators, reflected in an average current ratio of 4.51, an acid-test ratio of 0.34, and cash availability of 0.28. Likewise, a positive and significant relationship was identified between the detraction system and working capital through Spearman's coefficient (Rho = 0.407; p = 0.049), although the linear regression model showed limited explanatory capacity (R2 = 0.112). It is concluded that the detraction system moderately influences the financial stability of the company, affecting immediate liquidity, operational efficiency, and the sustainability of working capital; therefore, its proper management is essential to balance tax compliance with business continuity.

Instituciones: Universidad Tecnológica del Perú