Fauzan, Arief and Pratama, Indra (2009) The Advantage of Notional Pooling Implementation Compare to Cash Concentration in Krakatau Steel Group. Bachelor thesis, Swiss German University.

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Abstract

This thesis will study the advantage of method notional pooling that Krakatau Steel Group is using now, compare to cash concentration method. The research process starts with observation and preliminary data gathering on a broader range of the research. On the later phase, problem is identified, in cash concentration method there are Inter-Company Borrowings (ICB) and Deposit-on-Call (DoC) agreement which leading the government recognizes it as an object to tax. On the other hand actual money was not moved. The implementation of notional pooling method clearly gives Krakatau Steel Group many benefits such as the ability to minimizing the amount of imposed Tax, decreasing the Bank’s Margin, eliminate the tax’s effect, and legally have no obstacle because there is no fund’s physical movement which make the entire overdraft and fund’s allocation activities become off balance-sheet or simply do not create any problems in accounting process.

Item Type:	Thesis (Bachelor)
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD56 Industrial productivity H Social Sciences > HF Commerce > HF5001 Business H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance.
Divisions:	Faculty of Business Administration and Communication > Department of Business Administration
Depositing User:	Astuti Kusumaningrum
Date Deposited:	21 Jan 2021 13:49
Last Modified:	21 Jan 2021 13:49
URI:	http://repository.sgu.ac.id/id/eprint/978

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