Conference Agenda
Overview and details of the sessions of this conference. Please select a date or location to show only sessions at that day or location. Please select a single session for detailed view (with abstracts and downloads if available).
Please note that all times are shown in the time zone of the conference. The current conference time is: 24th Aug 2026, 05:31:14am America, Santiago
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Daily Overview |
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15C: Entrepreneurship & Innovation Virtual location: VIRTUAL: Agora Meetings | |
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3:44pm - 3:52pm
The detraction system and its impact on working capital in a transport company UNIVERSIDAD TECNOLOGICA DEL PERÚ, Perú Abstract. This article analyzes how the tax withholding system operates in the transportation sector and its influence on the working capital of a company located in the district of Motupe during the 2023–2024 period. The study examines the functioning of this tax mechanism implemented by SUNAT, its collection purpose, and its effects on business liquidity and operational management. The methodology follows a mixed approach with a non-experimental, cross-sectional, and descriptive-correlational design, combining financial statement analysis with interviews conducted with the company’s accounting and administrative managers. The article explores compliance with the withholding system, the impact of restricted accounts on the availability of cash resources, and the implications for short-term financial capacity. It also discusses how, while this system strengthens tax control and formalization, it generates financial limitations that constrain operational efficiency and the ability to meet immediate obligations. Finally, it reflects on the need to balance the collection objectives of the system with the financial sustainability of transportation companies. | |