Resumen

GAVELAN-GAVELAN, Heros Ranzu  y  PALOMINO-FLORES, Javier Valentino. The detraction system and Its effect on the liquidity of transportation sector companies. Revista InveCom [online]. 2025, vol.5, n.3, e050349.  Epub 29-Mar-2025. ISSN 2739-0063.  https://doi.org/10.5281/zenodo.14291924.

The Peruvian detraction system (DS), designed to enhance tax collection, retains a percentage of revenues from economic transactions, directly impacting corporate liquidity. This study, focused on the transportation sector in Lima, analyzed how this system affects operational, short-term, and structural liquidity in these organizations. Using a quantitative, descriptive, and explanatory approach with a non-experimental cross-sectional design, 261 randomly selected companies were evaluated. Simple ordinal regression revealed a significant impact of the detraction system on corporate liquidity. The results show that the system negatively affects operational liquidity (R² = 0.420), hindering daily cost coverage; short-term liquidity (R² = 0.518), limiting immediate obligation payments; and structural liquidity (R² = 0.360), restricting medium- and long-term investments. It is concluded that detractions reduce companies' ability to manage cash flows and maintain competitiveness. Recommendations include improving understanding of the system, planning cash flows, and establishing contingency funds to mitigate its impact on daily operations. This analysis contributes to understanding the financial challenges of the transportation sector and promotes sustainable business management strategies.

Palabras clave : liquidity; withholding; transportation.

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