Withholdings and liquidity, in a transport company
Through the system of withholdings from companies that purchase goods and services, a percentage of the payment to their suppliers is deducted and deposited in the name of these taxpayers as advance payment of the general sales tax in the state financial entity. There are companies at the beginning...
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| Publicado en: | Revista de Investigación Valor Contable |
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| Autores principales: | , |
| Formato: | Artículo de revista |
| Lenguaje: | español |
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Universidad Peruana Unión
2020
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| _version_ | 1881695147355275264 |
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| author | Celis Vargas, Cynthia Pilar Atencio Carbajal, Miguel Ángel |
| author_browse | Atencio Carbajal, Miguel Ángel Celis Vargas, Cynthia Pilar |
| author_facet | Celis Vargas, Cynthia Pilar Atencio Carbajal, Miguel Ángel |
| author_sort | Celis Vargas, Cynthia Pilar |
| collection | Revistas |
| container_title | Revista de Investigación Valor Contable |
| description | Through the system of withholdings from companies that purchase goods and services, a percentage of the payment to their suppliers is deducted and deposited in the name of these taxpayers as advance payment of the general sales tax in the state financial entity. There are companies at the beginning of operations with large investment flows in which their tax credit is greater than it should be, despite this, due to minimal errors they have their funds collected, subtracting their liquidity to meet current expenses, and given that the cost of money in time is important, this study determines the level of relationship between withholdings and liquidity in the transport company Valentín & Valentino S.A.C. within the period 2014 - 2016. The study was carried out under the quantitative approach, which is of applied type, of correlational level, using the non-experimental and cross-sectional design. The population and sample consisted of 36 financial statements corresponding to the periods 2014 - 2016, the techniques applied to obtain the data were documentary review and systematization of information. The results show that there is a mean positive relationship between withholdings and current ratio (rs= -0.562** p=0.000<0.05) and between withholdings and defensive evidence (rs= -0.544** p=0.001<0.05); however, no relationship was found between withholdings and working capital (rs=0.090 p=0.603>0.05), although, theoretically these funds would considerably increase working capital if released. Finally, to the extent that withholdings have accumulated and have not been properly released, there is a decreased amount of cash on hand and the company must resort to its sales flows. |
| format | Online |
| id | oai:rivc.upeu.edu.pe:article/1251 |
| institution | UPeU |
| issn | 2413-5860 2410-1052 |
| language | Spanish |
| publishDate | 2020 |
| publishDateRange | 2020 |
| publishDateSort | 2020 |
| publisher | Universidad Peruana Unión |
| publisherStr | Universidad Peruana Unión |
| record_format | ojs |
| revista_str_mv | Revista de Investigación Valor Contable |
| spelling | oai:rivc.upeu.edu.pe:article/12512020-11-30T15:28:24Z Withholdings and liquidity, in a transport company Detracciones y liquidez, en una empresa transportista Celis Vargas, Cynthia Pilar Atencio Carbajal, Miguel Ángel detracciones, spot, liquidez, transporte withholdings, spot, liquidity, transport Through the system of withholdings from companies that purchase goods and services, a percentage of the payment to their suppliers is deducted and deposited in the name of these taxpayers as advance payment of the general sales tax in the state financial entity. There are companies at the beginning of operations with large investment flows in which their tax credit is greater than it should be, despite this, due to minimal errors they have their funds collected, subtracting their liquidity to meet current expenses, and given that the cost of money in time is important, this study determines the level of relationship between withholdings and liquidity in the transport company Valentín & Valentino S.A.C. within the period 2014 - 2016. The study was carried out under the quantitative approach, which is of applied type, of correlational level, using the non-experimental and cross-sectional design. The population and sample consisted of 36 financial statements corresponding to the periods 2014 - 2016, the techniques applied to obtain the data were documentary review and systematization of information. The results show that there is a mean positive relationship between withholdings and current ratio (rs= -0.562** p=0.000<0.05) and between withholdings and defensive evidence (rs= -0.544** p=0.001<0.05); however, no relationship was found between withholdings and working capital (rs=0.090 p=0.603>0.05), although, theoretically these funds would considerably increase working capital if released. Finally, to the extent that withholdings have accumulated and have not been properly released, there is a decreased amount of cash on hand and the company must resort to its sales flows. A través del régimen de detracciones a las empresas que adquieren bienes y servicios, se les descuenta un porcentaje del pago a sus proveedores para depositarlo a nombre de estos contribuyentes como pago adelantado del impuesto general a las ventas, en la entidad financiera estatal. Existen empresas en inicio de operaciones con grandes flujos de inversión en las cuales su crédito fiscal es mayor a lo que debe, pese a ello, por errores mínimos tienen sus fondos recaudados, restando su liquidez para atender gastos corrientes, y dado a que el costo del dinero en el tiempo es importante, la presente investigación determina el nivel de relación entre detracción y la liquidez en la empresa transportista Valentín & Valentino S.A.C. dentro del periodo 2014 – 2016. El estudio desarrollado bajo el enfoque cuantitativo, es de tipo aplicada, de nivel correlacional, desarrollada bajo el diseño no experimental y de corte transversal. La población y muestra estuvo conformada por los 36 estados financieros correspondientes a los periodos 2014 – 2016, las técnicas aplicadas para la obtención de los datos fueron la revisión documentaria y la sistematización de información. Los resultados determinaron que existe relación positiva media entre detracción y razón corriente (rs= -0.562** p=0.000<0.05) y entre detracción y prueba defensiva (rs= -0.544** p=0.001<0.05); sin embargo, no se encontró relación entre detracción y capital de trabajo (rs=0.090 p=0.603>0.05), sin embargo, teóricamente estos fondos en el caso de ser liberados incrementarían considerablemente el capital de trabajo. Finalmente, en la medida en la cual las detracciones se han ido acumulando y no han sido debidamente liberados de los fondos, se ha incrementado la falta de capacidad para disponer de efectivo y operar con sus activos líquidos, debiendo la empresa recurrir a sus flujos de venta. Universidad Peruana Unión 2020-03-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artículo revisado por pares application/pdf text/html https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1251 10.17162/rivc.v5i1.1251 Revista de Investigación Valor Contable; Vol. 5 Núm. 1 (2018): Revista Científica Valor Contable; 74 - 84 2413-5860 2410-1052 spa https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1251/1595 https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1251/1719 Derechos de autor 2020 Revista de Investigación Valor Contable |
| spellingShingle | detracciones, spot, liquidez, transporte withholdings, spot, liquidity, transport Celis Vargas, Cynthia Pilar Atencio Carbajal, Miguel Ángel Withholdings and liquidity, in a transport company |
| title | Withholdings and liquidity, in a transport company |
| title_alt | Detracciones y liquidez, en una empresa transportista |
| title_full | Withholdings and liquidity, in a transport company |
| title_fullStr | Withholdings and liquidity, in a transport company |
| title_full_unstemmed | Withholdings and liquidity, in a transport company |
| title_short | Withholdings and liquidity, in a transport company |
| title_sort | withholdings and liquidity in a transport company |
| topic | detracciones, spot, liquidez, transporte withholdings, spot, liquidity, transport |
| topic_facet | detracciones, spot, liquidez, transporte withholdings, spot, liquidity, transport |
| url | https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1251 |
| work_keys_str_mv | AT celisvargascynthiapilar withholdingsandliquidityinatransportcompany AT atenciocarbajalmiguelangel withholdingsandliquidityinatransportcompany AT celisvargascynthiapilar detraccionesyliquidezenunaempresatransportista AT atenciocarbajalmiguelangel detraccionesyliquidezenunaempresatransportista |