System Of Payment Of Tax Obligations (SPOT) Related To The Payment Capacity Of Construction Companies In Peru

• Autores: Grijalva Salazar, Rosario Violeta, Fernández Bedoya, Víctor Hugo, Esteves Pairazamán, Ambrocio Teodoro, Ibarra Fretell, Walter Gregorio
• Formato: artículo
• Fecha de Publicación: 2020
• Institución: Universidad Autónoma del Perú
• Repositorio: AUTONOMA-Institucional
• Lenguaje: inglés
• OAI Identifier: oai:repositorio.autonoma.edu.pe:20.500.13067/1566
• Enlace del recurso: https://hdl.handle.net/20.500.13067/1566
• Nivel de acceso: acceso abierto
• Materia: Accounting; Construction companies; General sales tax; Liquidity; Sales systems; SPOT; Tax obligations; https://purl.org/pe-repo/ocde/ford#5.02.04

Objective: To establish that the detection system affects the ability to pay in construction companies, period 2017. Method: It is an explanatory, quantitative, transversal, retrospective, correlational and non-experimental substantive type research, based on measurement, numerical evaluation and statistical analysis. Results: The sample consisted of 20 applications, to which the Cronbach's Alpha tests were applied, and then the variables will be related; the results that have been obtained after having performed all the evaluation procedures, execution in the payment system of tax obligations (SPOT) are that it does affect the short-term liquidity in the construction companies. The population consists of 50 workers of the construction companies in the district of San Miguel, according to the 95% confidence level, the sample will be 44. Conclusions: In order to measure the results, the regression method has been used; a correlation of 0.899 has been found, that is, being greater than 0.05, gives the validity of the hypothesis proposed by the authors.