DETRACTION SYSTEM AND ITS INFLUENCE ON THE SOLVENCY OF GAS STATION CONSTRUCTION COMPANIES IN THE DISTRICT OF LIMA

Abstract

The objective of the investigation was to determine if the withdrawal system influences the solvency of the service station construction companies. The importance of the study lies in the need that exists in construction companies at the time of carrying out their payment obligations. The research worked with the theory of Alva and Miranda, their scientific contribution explains in a detailed and complete way the Detraction Systems, credit solvency, equity indebtedness, working capital. The type of research is applicative-exploratory, the research design is non-experimental with a population of 100 people from the accounting area of construction companies. The technique used was the survey and the applied data collection instrument was the questionnaire for the construction companies of service stations; for the validity of the instruments the criteria of expert judgment were used, and it was also carried out with the test Chi-square. In this research, it was concluded that the withdrawal system influences the solvency of the construction companies of service stations in the district of Lima, in 2017. The scientific contribution is the deduction system benefit because the state allows taxpayers to have a fund to cover their tax debts. In this way, tax evasion is prevented. On the other hand, the macro benefit of the state is that it helps in its liquidity, therefore the population is benefited since the state carries out large-scale works for the population that is benefited with highways, schools, recreation parks and others, and thus improve their quality of life.