The system of Detractions of the General Tax to Sales and Liquidity of a Service Company of Transport - Perú

Morales-Juarez D.M.; Lavado H.R.A.; Rosales E.A.A.; Alva F.A.C. · Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology (2023)

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.

Instituciones: Universidad Privada del Norte