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

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

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

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

Humanities

Universidad Privada del Norte

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › peer-review

Abstract

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.

Translated title of the contribution	The system of Detractions of the General Tax to Sales and Liquidity of a Service Company of Transport - Perú
Original language	Spanish
Title of host publication	Proceedings of the 21st LACCEI International Multi-Conference for Engineering, Education and Technology
Subtitle of host publication	Leadership in Education and Innovation in Engineering in the Framework of Global Transformations: Integration and Alliances for Integral Development, LACCEI 2023
Editors	Maria M. Larrondo Petrie, Jose Texier, Rodolfo Andres Rivas Matta
ISBN (Electronic)	9786289520743
State	Published - 2023
Event	21st LACCEI International Multi-Conference for Engineering, Education and Technology, LACCEI 2023 - Buenos Aires, Argentina Duration: 19 Jul 2023 → 21 Jul 2023

Publication series

Name	Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology
Volume	2023-July
ISSN (Electronic)	2414-6390

Conference

Conference	21st LACCEI International Multi-Conference for Engineering, Education and Technology, LACCEI 2023
Country/Territory	Argentina
City	Buenos Aires
Period	19/07/23 → 21/07/23

Cite this

Morales-Juarez, D. M., Lavado, H. R. A., Rosales, E. A. A., & Alva, F. A. C. (2023). El sistema de Detracciones del Impuesto General a las Ventas y Liquidez de una Empresa de Servicios de Transportes - Perú. In M. M. Larrondo Petrie, J. Texier, & R. A. R. Matta (Eds.), Proceedings of the 21st LACCEI International Multi-Conference for Engineering, Education and Technology: Leadership in Education and Innovation in Engineering in the Framework of Global Transformations: Integration and Alliances for Integral Development, LACCEI 2023 (Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology; Vol. 2023-July).

Morales-Juarez, Deysi Marilu ; Lavado, Haydee Roxana Alvarado ; Rosales, Edwin Alberto Arroyo et al. / El sistema de Detracciones del Impuesto General a las Ventas y Liquidez de una Empresa de Servicios de Transportes - Perú. Proceedings of the 21st LACCEI International Multi-Conference for Engineering, Education and Technology: Leadership in Education and Innovation in Engineering in the Framework of Global Transformations: Integration and Alliances for Integral Development, LACCEI 2023. editor / Maria M. Larrondo Petrie ; Jose Texier ; Rodolfo Andres Rivas Matta. 2023. (Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology).

@inproceedings{2328120c43de44ae85c73f1eac5e991b,

title = "El sistema de Detracciones del Impuesto General a las Ventas y Liquidez de una Empresa de Servicios de Transportes - Per{\'u}",

abstract = "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.",

keywords = "deduction system, general sales tax liquidity, service transportation",

author = "Morales-Juarez, {Deysi Marilu} and Lavado, {Haydee Roxana Alvarado} and Rosales, {Edwin Alberto Arroyo} and Alva, {Flor Alicia Calvanap{\'o}n}",

note = "Publisher Copyright: {\textcopyright} 2023 Latin American and Caribbean Consortium of Engineering Institutions. All rights reserved.; 21st LACCEI International Multi-Conference for Engineering, Education and Technology, LACCEI 2023 ; Conference date: 19-07-2023 Through 21-07-2023",

year = "2023",

language = "Espa{\~n}ol",

series = "Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology",

editor = "{Larrondo Petrie}, {Maria M.} and Jose Texier and Matta, {Rodolfo Andres Rivas}",

booktitle = "Proceedings of the 21st LACCEI International Multi-Conference for Engineering, Education and Technology",

}

Morales-Juarez, DM, Lavado, HRA, Rosales, EAA & Alva, FAC 2023, El sistema de Detracciones del Impuesto General a las Ventas y Liquidez de una Empresa de Servicios de Transportes - Perú. in MM Larrondo Petrie, J Texier & RAR Matta (eds), Proceedings of the 21st LACCEI International Multi-Conference for Engineering, Education and Technology: Leadership in Education and Innovation in Engineering in the Framework of Global Transformations: Integration and Alliances for Integral Development, LACCEI 2023. Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology, vol. 2023-July, 21st LACCEI International Multi-Conference for Engineering, Education and Technology, LACCEI 2023, Buenos Aires, Argentina, 19/07/23.

El sistema de Detracciones del Impuesto General a las Ventas y Liquidez de una Empresa de Servicios de Transportes - Perú. / Morales-Juarez, Deysi Marilu; Lavado, Haydee Roxana Alvarado; Rosales, Edwin Alberto Arroyo et al.
Proceedings of the 21st LACCEI International Multi-Conference for Engineering, Education and Technology: Leadership in Education and Innovation in Engineering in the Framework of Global Transformations: Integration and Alliances for Integral Development, LACCEI 2023. ed. / Maria M. Larrondo Petrie; Jose Texier; Rodolfo Andres Rivas Matta. 2023. (Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology; Vol. 2023-July).

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › peer-review

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

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

T2 - 21st LACCEI International Multi-Conference for Engineering, Education and Technology, LACCEI 2023

Y2 - 19 July 2023 through 21 July 2023

ER -

Morales-Juarez DM, Lavado HRA, Rosales EAA, Alva FAC. El sistema de Detracciones del Impuesto General a las Ventas y Liquidez de una Empresa de Servicios de Transportes - Perú. In Larrondo Petrie MM, Texier J, Matta RAR, editors, Proceedings of the 21st LACCEI International Multi-Conference for Engineering, Education and Technology: Leadership in Education and Innovation in Engineering in the Framework of Global Transformations: Integration and Alliances for Integral Development, LACCEI 2023. 2023. (Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology).

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

Abstract

Publication series

Conference

Other files and links

Fingerprint

Cite this