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Tabel 0.

25 % Interest Faktor For Annual Compounding Interest


Single Payment Equal Payment Series

Present
i n Compound Present Worth Compound Sinking Fund Worth
Amount Factor Factor Amount Factor Factor Factor
to fine F given to fine P
P to fine P given F to fine F given A to fine A given F given A
F/P , i , n P/F , i , n F/A , i , n A/F , i , n P/A , i , n
25.00% 0 1.0000 1.0000 0.0000 0
1 1.2500 0.8000 1.0000 1.0000 0.8000
2 1.5625 0.6400 2.2500 0.4444 1.4400
3 1.9531 0.5120 3.8125 0.2623 1.9520
4 2.4414 0.4096 5.7656 0.1734 2.3616
5 3.0518 0.3277 8.2070 0.1218 2.6893
6 3.8147 0.2621 11.2588 0.0888 2.9514
7 4.7684 0.2097 15.0735 0.0663 3.1611
8 5.9605 0.1678 19.8419 0.0504 3.3289
9 7.4506 0.1342 25.8023 0.0388 3.4631
10 9.3132 0.1074 33.2529 0.0301 3.5705

NPV PAKAI P/F


INVESTASI ALAT 800.0000
PAJAK 35%
terima keluar Depresiasi NCFBBT NCFAT
n 35%
A B C=C20/8 D=A-B-C E=%*D F=A-B-E
0 0.00 1000
1 1500.00 1000 100 400.00 140 360.00
2 1500.00 1000 100 400.00 140 360.00
3 1500.00 1000 100 400.00 140 360.00
4 1500.00 1000 100 400.00 140 360.00
5 1500.00 1000 100 400.00 140 360.00
6 1500.00 1000 100 400.00 140 360.00
7 1500.00 1000 100 400.00 140 360.00
8 1500.00 1000 100 400.00 140 360.00
NPV
gak ditulis saat ujian jika NPV negatif tidak usah dicari IRR
pounding Interest
INTERPOLASI
t Series 23.0000 -208554.218279657

Capital Uniform
Recovery Gradient i 21.4615 0.0000
Faktor Series Factor
to fine A to fine A 21.0000 62557.6413
given P given G
A/P , i , n A/G , i , n

1.2500
0.6944 0.4444
0.5123 0.8525
0.4234 1.2249
0.3718 1.5631
0.3388 1.8683
0.3163 2.1424
0.3004 2.3872
0.2888 2.6048
0.2801 2.7971

NPV PAKAI P/A JIKA F SAMA


TIAP TAHUNNYA => A

P/F,25%,n P/A,25%,n PV
PV
25% 25% 8
G H=F*G G H=F*G
1.0000 -1000.00
0.8000 288.00
0.6400 230.40
0.5120 184.32
0.4096 147.46 3.3289 1198.41
0.3277 117.96
0.2621 94.37
0.2097 75.50
0.1678 60.40
198.41 198.41
f tidak usah dicari IRR
0.00
Metode Unit Produksi

Diketahui :
Harga awal peralatan (P) 1200 UD Qt Dt
Perkiraan Harga akhir (L) 600 1.2 1 1.20
Kapasitas Produksi (KP) 500 2 2.40
Jumlah produksi tahun ke-t (QT) 10 3 3.60
4 4.80
5 6.00
6 7.20
7 8.40
8 9.60
9 10.80
10 12.00
Tabel 0.25 % Interest Faktor For Annual Compounding Interest
Single Payment Equal Payment Series
Capital
Compound Present Compound Sinking Fund Present Recovery
Amount Factor Worth Factor Amount Factor Factor Worth Factor
i n Faktor
to fine P to fine F given to fine A to fine P to fine A given
to fine F given P given F A given F given A P
F/P , i , n P/F , i , n F/A , i , n A/F , i , n P/A , i , n A/P , i , n
10% 0 1.0000 1.0000 0.0000
1 1.1000 0.9091 1.0000 0.4000 0.9091 1.1000
2 1.2100 0.8264 2.1000 0.1778 1.7355 0.5762
3 1.3310 0.7513 3.3100 0.1049 2.4869 0.4021
4 1.4641 0.6830 4.6410 0.0694 3.1699 0.3155
5 1.6105 0.6209 6.1051 0.0487 3.7908 0.2638
6 1.7716 0.5645 7.7156 0.0355 4.3553 0.2296
7 1.9487 0.5132 9.4872 0.0265 4.8684 0.2054
8 2.1436 0.4665 11.4359 0.0202 5.3349 0.1874
9 2.3579 0.4241 13.5795 0.0155 5.7590 0.1736
10 2.5937 0.3855 15.9374 0.0120 6.1446 0.1627
nterest

Uniform Gradient
Series Factor

to fine A given G CR Untuk L = 0 CR Untuk L 0

A/G , i , n P 3600000 P
(A/P, i ,n) 0.1627 L
t CR Dt= t . CR P-L
0.4762 1 585883.42 585883.42 (A/P, i ,n)
0.9366 2 585883.42 1171766.84 i
1.3812 3 585883.42 1757650.26 L.i
1.8101 4 585883.42 2343533.69 t
2.2236 5 585883.42 2929417.11 1
2.6216 6 585883.42 3515300.53 2
3.0045 7 585883.42 4101183.95 3
3.3724 8 585883.42 4687067.37 4
3.7255 9 585883.42 5272950.79 5
10 585883.42 5858834.22 6
7
8
9
10
CR Untuk L 0

20000
500
19500
0.1627
0.10
50
CR Dt= t . CR
3223.54 3223.54
3223.54 6447.07
3223.54 9670.61
3223.54 12894.14
3223.54 16117.68
3223.54 19341.21
3223.54 22564.75
3223.54 25788.28
3223.54 29011.82
3223.54 32235.35
Metode
Straight Line Penyelesaian
Dt
Diketahui: t Dt = (P-L)/n
P 3600 1 Rp 180.00
n 20 yang di isi 2 Rp 180.00
L 0 3 Rp 180.00
4 Rp 180.00
5 Rp 180.00
6 Rp 180.00
7 Rp 180.00
8 Rp 180.00
9 Rp 180.00
10 Rp 180.00
11 Rp 180.00
12 Rp 180.00
13 Rp 180.00
14 Rp 180.00
15 Rp 180.00
16 Rp 180.00
17 Rp 180.00
18 Rp 180.00
19 Rp 180.00
20 Rp 180.00
NBt Dt
NBt = P - (t . Dt) Dt= t . Dt
Rp 3,420.00 Rp 180.00
Rp 3,240.00 Rp 360.00
Rp 3,060.00 Rp 540.00
Rp 2,880.00 Rp 720.00
Rp 2,700.00 Rp 900.00
Rp 2,520.00 Rp 1,080.00
Rp 2,340.00 Rp 1,260.00
Rp 2,160.00 Rp 1,440.00
Rp 1,980.00 Rp 1,620.00
Rp 1,800.00 Rp 1,800.00
Rp 1,620.00 Rp 1,980.00
Rp 1,440.00 Rp 2,160.00
Rp 1,260.00 Rp 2,340.00
Rp 1,080.00 Rp 2,520.00
Rp 900.00 Rp 2,700.00
Rp 720.00 Rp 2,880.00
Rp 540.00 Rp 3,060.00
Rp 360.00 Rp 3,240.00
Rp 180.00 Rp 3,420.00
Rp - Rp 3,600.00
Metode Declining Balance
Diketahui:
P 3600000
n 20 yang di isi
L 0

Penyelesaian Dt
t Dt =R . (1-R)^(t-1) . P
R 1.000 1 3600000.00
(1-R) 0.000 2 0.00
3 0.00
4 0.00
5 0.00
6 0.00
7 0.00
8 0.00
9 0.00
14 0.00
lining Balance

NBt Dt
NBt = (1-R)^t . P Dt= P-NBt
0.00 3600000.00
0.00 3600000.00
0.00 3600000.00
0.00 3600000.00
0.00 3600000.00
0.00 3600000.00
0.00 3600000.00
0.00 3600000.00
0.00 3600000.00
0.00 3600000.00
0.1
Diketahui: Penyelesaian :
P 3600000 jumlah digit t Dt NBt
n 20 Diisi 1 342857.14 3257142.86
210
L 0 2 325714.29 2931428.57
3 308571.43 2622857.14
4 291428.57 2331428.57
Metode Jumlah 5 274285.71 2057142.86
Bilangan Tahun 6
7
257142.86
240000.00
1800000.00
1560000.00
(Metode Jumlah 8 222857.14 1337142.86
9 205714.29 1131428.57
Digit) SYD 10 188571.43 942857.14
11 171428.57 771428.57
12 154285.71 617142.86
13 137142.86 480000.00
14 120000.00 360000.00
15 102857.14 257142.86
16 85714.29 171428.57
17 68571.43 102857.14
18 51428.57 51428.57
19 34285.71 17142.86
20 17142.86 0.00
JDt JDt Dt= P-NBt Dt= RT
20 20 342857.14 342857.14
19 39 668571.43 668571.43
18 57 977142.86 977142.86
17 74 1268571.43 1268571.43
16 90 1542857.14 1542857.14
15 105 1800000.00 1800000.00
14 119 2040000.00 2040000.00
13 132 2262857.14 2262857.14
12 144 2468571.43 2468571.43
11 155 2657142.86 2657142.86
10 165 2828571.43 2828571.43
9 174 2982857.14 2982857.14
8 182 3120000.00 3120000.00
7 189 3240000.00 3240000.00
6 195 3342857.14 3342857.14
5 200 3428571.43 3428571.43
4 204 3497142.86 3497142.86
3 207 3548571.43 3548571.43
2 209 3582857.14 3582857.14
1 210 3600000.00 3600000.00
depresiasi di dapat dari rumus di Sheet Depresiasi
SL, DB, SYD jadi isi data pada rumus tersebut
Diisi

Tahun Penerimaan Pengeluaran Depresiasi

C*

A B C sL C db C syd
0 0 100000
1 8500 1530 5555.56 3600000.00
2 8556 1540.08 5555.56
3 8417.3 1515.114 5555.56
4 8200 1476 5555.56
5 7515.5 1352.79 5555.56
5 8350.5 1503.09 5555.56
7 8150 1467 5555.56
8 7703 1386.54 5555.56
9 8450 1521 5555.56
10 7875 1417.5 5555.56
11 8120 1461.6 5555.56
12 8735 1572.3 5555.56
13 8250.5 1485.09 5555.56
14 8601 1548.18 5555.56
15 8154 1467.72 5555.56
16 8490 1528.2 5555.56
17 8231.36 1481.6448 5555.56
18 8342 1501.56 5555.56
19 8150 1467 5555.56
20 8203 1476.54 5555.56
21 8734 1572.12 5555.56
22 8524 1534.32 5555.56
23 8320.5 1497.69 5555.56
24 68550.1 1557.918 5555.56
260000 1950000
Diganti Meotede
Depresiasi yang di Tambahan
tentukan (perkaliannya) (Tidak ditulis)

Penerimaan NCF n =MARR


Penerimaan Kena Pajak Pajak (%) Bersih (Net Cash
Flow) 100000 Dari soal
D = A-B-Csyd 30% E = %*D F=A-B-E u/ cari POT G=(P/F,i,n)
-100000 3% -100000.00 0 1.0000
1414.44 3% 35.36 6934.64 6934.64 0.9836
1460.3644444445 3% 36.51 6979.41 13914.05 0.9675
1346.6304444445 3% 33.67 6868.52 20782.57 0.9516
1168.4444444445 3% 29.21 6694.79 27477.36 0.9360
607.1544444444 3% 15.18 6147.53 33624.89 0.9207
1291.8544444445 3% 32.30 6815.11 40440.00 0.9207
1127.4444444445 3% 28.19 6654.81 47094.82 0.8907
760.9044444444 3% 19.02 6297.44 53392.25 0.8761
1373.4444444445 3% 34.34 6894.66 60286.92 0.8618
901.9444444444 3% 22.55 6434.95 66721.87 0.8476
1102.8444444445 3% 27.57 6630.83 73352.70 0.8337
1607.1444444445 3% 40.18 7122.52 80475.22 0.8201
1209.8544444445 3% 30.25 6735.16 87210.38 0.8066
1497.2644444445 3% 37.43 7015.39 94225.77 0.7934
1130.7244444445 3% 28.27 6658.01 100883.78 0.7804
1406.2444444445 3% 35.16 6926.64 107810.43 0.7676
1194.1596444445 3% 29.85 6719.86 114530.29 0.7550
1284.8844444445 3% 32.12 6808.32 121338.61 0.7427
1127.4444444445 3% 28.19 6654.81 127993.42 0.7305
1170.9044444445 3% 29.27 6697.19 134690.61 0.7185
1606.3244444445 3% 40.16 7121.72 141812.33 0.7067
1434.1244444445 3% 35.85 6953.83 148766.16 0.6951
1267.2544444445 3% 31.68 6791.13 155557.29 0.6837
61436.6264444444 3% 1535.92 65456.27 221013.55 0.6725
NPV 72368.11
PENERIMAAN 172368.11
PENGELURAN 100000
PI 1.72
POT (dr Penerimaan bersih th 3 dan 14.00
4)
POT = 14.87 14.87
0 14.87 15.00
0 14.87
0 14.00 0.87
0 14 26.01780029
0 Th 14
DEPRESIASI SL

Present Worth
u/ mencari IRR penambahan % = 3% saja
1.67% 5% 6% 26%
F*G H=(P/F,i,n) F*H J = (P/F,i,n) F*J K = (P/F,i,n)
-100000.00 1.0000 -100000.00 1.0000 -100000.00 1.0000
6820.96 0.9524 6604.42 0.9434 6542.11 0.7937
6752.45 0.9070 6330.53 0.8900 6211.65 0.6299
6536.23 0.8638 5933.29 0.8396 5766.94 0.4999
6266.46 0.8227 5507.82 0.7921 5302.90 0.3968
5659.89 0.7835 4816.75 0.7473 4593.79 0.3149
6274.52 0.7835 5339.82 0.7473 5092.65 0.3149
5927.69 0.7107 4729.45 0.6651 4425.83 0.1983
5517.41 0.6768 4262.35 0.6274 3951.09 0.1574
5941.63 0.6446 4444.36 0.5919 4080.94 0.1249
5454.56 0.6139 3950.50 0.5584 3593.24 0.0992
5528.45 0.5847 3876.91 0.5268 3493.04 0.0787
5841.05 0.5568 3966.09 0.4970 3539.67 0.0625
5432.84 0.5303 3571.80 0.4688 3157.71 0.0496
5566.11 0.5051 3543.25 0.4423 3102.91 0.0393
5195.96 0.4810 3202.62 0.4173 2778.16 0.0312
5316.99 0.4581 3173.18 0.3936 2726.65 0.0248
5073.70 0.4363 2931.85 0.3714 2495.52 0.0197
5056.21 0.4155 2829.00 0.3503 2385.25 0.0156
4861.19 0.3957 2633.54 0.3305 2199.50 0.0124
4811.95 0.3769 2524.10 0.3118 2088.21 0.0098
5033.09 0.3589 2556.29 0.2942 2094.89 0.0078
4833.87 0.3418 2377.16 0.2775 1929.72 0.0062
4643.38 0.3256 2211.00 0.2618 1777.90 0.0049
44021.54 0.3101 20295.89 0.2470 16166.29 0.0039
72368.11 11611.95 -503.42 -73388.18
172368.11 6.00% -503.42
100000 IRR = 5.96% 0
1.72 5.00% 11611.95
94225.77
100000
100883.78

< 20 th
bl 26.0178003 hr (Layak)
SL DEPRESIASI DB

26% % yang Diganti"


F*K
-100000.00
5503.68
4396.20
3433.61
2656.16
1935.74
2145.95 merah gak dipake
1319.90
991.29
861.35
638.03
521.79
444.82
333.83
275.97
207.87
171.63
132.15
106.26
82.43
65.84
55.57
43.06
33.37
255.30 > 2% DARI MARR (LAYAK)
-73388.18

5.96%
DEPRESIASI SYD
ASI SYD
Cash
Pendapatan Angsuran Kredit
Pembayaran Bunga Kredit Flow Depresiasi
Sebelum Setelah
Tahun Angsuran &
(Pinjaman/n) Angsuran
Pajak Kredit
6000/8 8% E*
A B Bantuan Cari C C D= A-B-C EsL
0 -12000 -6000
0 6000
1 3700 750 6000 480 2470 180.00
2 3000 750 5250 420 1830 180.00
3 2400 750 4500 360 1290 180.00
4 2100 750 3750 300 1050 180.00
5 1700 750 3000 240 710 180.00
6 1500 750 2250 180 570 180.00
7 1300 750 1500 120 430 180.00
8 1150 750 750 60 340 180.00
8 1200 1200
Jumlah 6000 2160
Pendapatan Present Worth
Depresiasi Pajak
Kena Pajak
Net Cash
Flow (P/F,i,n)
E* 30% 10% 15%
Edb Esyd F=A-C-Esyd G=30%*F H=D-G J H*J K H*K
-6000 1.0000 -6000.00 1.0000 -6000.00

### 342857.14 -339637.14 -101891 104361.1 0.9091 94873.77 0.8696 90748.82


0.00 325714.29 -323134.29 -96940.3 98770.29 0.8264 81628.34 0.7561 74684.53
0.00 308571.43 -306531.43 -91959.4 93249.43 0.7513 70059.68 0.6575 61313.01
0.00 291428.57 -289628.57 -86888.6 87938.57 0.6830 60063.23 0.5718 50279.16
0.00 274285.71 -272825.71 -81847.7 82557.71 0.6209 51261.85 0.4972 41045.77
0.00 257142.86 -255822.86 -76746.9 77316.86 0.5645 43643.35 0.4323 33426.21
0.00 240000.00 -238820.00 -71646 72076 0.5132 36986.38 0.3759 27096.04
0.00 222857.14 -221767.14 -66530.1 66870.14 0.4665 31195.42 0.3269 21859.97
1200 0.4665 559.81 0.3269 392.28
### ###
10.00% ###
IRR = 43.44% 0 43.44% >
15.00% ###
DEPRESIASI SL DEPRESIASI DB

10% Layak
PRESIASI DB DEPRESIASI SYD
SIASI SYD
POT UNTUK ALIRAN KAS TIDAK TETAP

th penerimaan biaya bersih Fn =()+ [ 24_^()] (/)


1 85250000 35210000 50040000 50040000
2 96740000 38450000 58290000 108330000
3 135250000 52278000 82972000 191302000
4 109320000 48570000 60750000 252052000
5 148610000 75950000 72660000 324712000 n 6
6 125250000 65430000 59820000 384532000 (n-1) 5
7 98750000 55450000 43300000 427832000 P 350000000
8 75350000 49250000 26100000 453932000 Fn dari n 59820000

Fn dari 1 324712000
sampe (n-1)

POT 5.42
POT 5
UNTUK ALIRAN KAS TETAP
POT POT = P/A
P
A
POT #DIV/0! Tahun
n = th pengembalian, mis; antara th 5 dan 6 maka n = 6
24_^()] (/) Fn = nilai bersih pada n (Fn dari n)
P = investasi

tahun
tahun 5.07 bulan
PENERIMAAN PENGELUARAN DEPRESIASI
TH NCFBT (d) TAX (e) NCFAT (f)
(a) (b) (c)
30%
0 26000 -26000 -26000
1 3000 3000 900 2100
2 4000 4000 1200 2800
3 5500 5500 1650 3850
4 3000 3000 900 2100
4 6000 6000 6000 6000
6 0 0 0
7 0 0 0
8 0 0 0
9 0 0 0
10 0 0 0
21500 16850
ROI 20.67% 16.20%
PENGELUARAN

26000
PW (IRR)
(P/F,i,n) PW =PENERIMAAN(P/F, (P/F,i,n)
TH PENERIMAAN PENGELUARAN %,n)
8% 6%
0 4150000 1.0000 -4150000.00 1.0000
1 1922000 912500 0.9259 934722.22 0.9434
2 1922000 912500 0.8573 865483.54 0.8900
3 1922000 912500 0.7938 801373.65 0.8396
4 1922000 912500 0.7350 742012.64 0.7921
5 1922000 912500 0.6806 687048.74 0.7473
6 0.6302 0.00 0.7050
7 0.5835 0.00 0.6651
8 0.5403 0.00 0.6274
9 0.5002 0.00 0.5919
10 0.4632 0.00 0.5584
NPV -119359.22
IRR INTERPOLASI
8.00% -119359.22
IRR = 6.92% 0 6.92% < MARR 8% (TIDAK LAYAK)
6.00% 102381.24
PW =PENERIMAAN(P/F,
%,n)
-4150000.00
952358.49
898451.41
847595.67
799618.55
754357.13
0.00
0.00
0.00
0.00
0.00
102381.24
BILA PENERIMAAN TIDAK SAMA (F)
TH PV =(P/F,%,n)
PENERIMAAN (F) PENERIMAAN PENGELUARAN (P) NPV
15%
0
1 120000 0.8696 104347.83
2 90000 0.7561 68052.93
3 60000 0.6575 39450.97
4 40000 0.5718 22870.13
5 30000 0.4972 14915.30 269297.21 200000 69297.21
6 20000 0.4323 8646.55
7 18000 0.3759 6766.87
8 8000 0.3269 2615.21
9 4000 0.2843 1137.05
10 2000 0.2472 494.37
BILA PENERIMAAN SAMA (A)
TH PENERIMAAN (A) PENGELUARAN (P) (P/A,i,n) PW
NPV
15%
0 200000 -200000
1-n 55000 5.0188 276032.3
n 10
NPV 76032.27

69297.21
Yang Diisi
Contoh Soal HALAMAN 17

Pajak = 30% Present Worth = D*Faktor


Pengeluaran Penerimaan Net Cash Flow
th i = 20%
30% C= 30%*B
A B D=B-A-C P/F P/A NVP
1 35000 -35000 0.8333 ###
2 105000 -105000 0.6944 ###
3 45000 45000 0.5787 26041.67
4 40000 40000 0.4823 19290.12
5 50000 50000 0.4019 20093.88
6 S/D 20 40000 30% 12000 28000 0.3349 4.6755 43842.58
15 NPV 7184.91
23.00% -4859.69
IRR = 21.79% 0
20.00% 7184.91
resent Worth = D*Faktor
i = 23%
P/F P/A NVP
0.8130 ###
0.6610 ###
0.5374 24182.28
0.4369 17475.90
0.3552 17760.06
0.2888 4.1530 33580.49
-4859.69
BILA PENERIMAAN TIDAK SAMA
Th Penerimaan (F) Pengeluaran (P) P/F,i,n PW PW A/P,i,n n
15% 15% 6
0 -600000 1.0000 3.7845
1 300000 0.8696 260869.5652 684967.5351
2 300000 0.7561 226843.1002
3 300000 0.6575 197254.8697
4 0.5718 0.0000
5 0.4972 0.0000
6
7
8
9
10

disisi berdasarkan data soal


BILA PENERIMAAN SAMA
AW AW Th Penerimaan (F) Pengeluaran (P) A/P,15%,5

-2270689.62 321558.17 0 -20


2592247.78 1 9
PENGELUARAN
Diketahui : A/P,i,n AW
TH INVESTASI
P -600000 9% PENGELUARAN
n 6 A B C=A*B
i 9% 0 -600000 0.2229 -133751.869975
F1 300000 1
F2 300000 2
F3 300000 3

DIKETAHUI PENERIMAAN PENGELUARAN


P -700000 PENDAPATAN A/P,i,n
TH INVESTASI
n 6 (A) 9%
i 9% A B C
A 200000 0 -700000 0.2229
1-n 200000

DIKETAHUI
P 4150000 PENERIMAAN PENGELUARAN
CR AW
L 0 PENDAPATAN (A) BIAYA
A 1992000 A B C D=A-B-C
i 8% 1992000 1039394.29 912500 40105.71
n 5
BIAYA:
PAJAK 62000
ASURANSI 20500
PEMELIHARAAN 830000
PENERIMAAN
P/F,i,n A/P,i,n AW AW
PENDAPATAN (F) PW
9% 9% PENERIMAAN
D E F=D*E G H=F*G J=C+H
0.22292 169282.70
300000 0.9174 275229.36
35530.83
300000 0.8417 252504.00
300000 0.7722 231655.04

GELUARAN
AW AW
PENGELUARAN
D E
-156043.85 43956.15
A B
Th (P/F,10%,n) (P/F,10%,n)
Penerimaan Pengeluaran PV Penerimaan Pengeluaran
10% 10%
0 -35 1.0000 -35 -110 1.0000
1 20 0.9091 18.18 50 0.9091
2 25 0.8264 20.66 60 0.8264
3 15 0.7513 11.27 45 0.7513
PV 50.11 PV
PV P 35.00 P
P
NPV
PI
...? NPV
PI
15.11
1.43 > dari B jadi dipilih A
NPV
PI
PV

-110
45.45
49.59
33.81
128.85
110.00
18.85
1.17
DIKETAHUI:
Investasi 42000
Penerimaan (A) 16000 Pendapatan
Th
Pengeluaran (A) 6000
n 10 th A
Depresiasi 25 th 0
L setelah 25 th 0 1 s/d 10 10000
Pendapatan Sblm Pajak 10000 per th selama 10 th 11 s/d 25 0
Pendapatan sblm pajak th 11-25 0
Pajak 55%
Metode Depresiasi (SL) 1680 per th selama 23 th
IRR.?????
H
P/A,i,n P/F,i,n
Pajak
Investasi Pendapatan Sebelum Depresiasi Taxible Income Pendapatan 7%
Pajak Bersih
55% n
B C = A-B D E=C-D F=E*% G=C-F 10 10
42000 -42000 -42000 1.0000
10000 1680 8320 4576 5424 7.0236
0 1680 -1680 -924 924 0.5083
NPV
H K
P/A,i,n P/A,i,n P/F,i,n P/A,i,n
7% PW 8% PW
n n
15 J = H*G 10 10 15 L = H*G
### 1.0000 ###
38095.91 6.7101 36395.48
9.1079 4278.122 0.4632 8.5595 3663.378
NPV 374.03 NPV -1941.14

7.00% 374.03
IRR = 7.16% 0
8.00% -1941.14