NOPAT = (Penjualan – Beban Operasi) x (1 – [Beban pajak/laba sebelum pajak)

BANK BCA 2018 2017

TAHUN 2017 2018 PENDAPATAN 77,575,423 71,748,430
Beban Pajak 6,854,404 5,837,593 BEBAN OPERASI 44,869,359 42,589,687
Laba Sebelum Pajak 32,706,064 29,158,743 NOPAT = 26,158,296 23,047,772
Tarif Pajak Efektif 20.96% 20.02%
1-Tarif Pajak Efektif 79.04% 79.98%
NOPAT 23,047,772 26,158,296

ASTRA INTERNASIONAL
TAHUN 2018 2017 2018 2017
Beban Pajak 6,031 3,951 PENDAPATAN 239,205 206,057
Laba Sebelum Pajak 29,196 22,253 BEBAN OPERASI 216,719 188,692
Tarif Pajak Efektif 20.66% 17.75% NOPAT = 17,841 14,282
1-Tarif Pajak Efektif 79.34% 82.25%
NOPAT 17,841 14,282

M CASH INTEGRASI
TAHUN 2018 2017 2018 2017
Beban Pajak 27,122,365,362 2,863,288,440 PENDAPATAN 6,356,090,709,193 2,655,759,603,477
Laba Sebelum Pajak 254,964,479,851 10,156,189,740 BEBAN OPERASI 6,263,609,856,106 2,645,261,326,537
Tarif Pajak Efektif 10.64% 28.19% NOPAT = 82,643,014,154 7,538,545,410
1-Tarif Pajak Efektif 89.36% 71.81%
NOPAT 82,643,014,154 7,538,545,410
 Tabel RNOA BANK BCA

TAHUN 2018 2017

ASET OPERASI BERSIH (NOA = OA -OL) 156,349,165 135,379,409
Rata-rata NOA 145,864,287 -
NOPAT 26,158,296 -
RNOA (NOPAT/Rata -rata NOA) 17.93% -

Tabel RNOA BANK ASTRA INTERNASIONAL

TAHUN 2018 2017

ASET OPERASI BERSIH (NOA = OA -OL) 174,363 156,505
Rata-rata NOA 165,434 -
NOPAT 17,841 -
RNOA (NOPAT/Rata -rata NOA) 10.78% -

Tabel M CASH INTEGRASI

TAHUN 2018 2017

ASET OPERASI BERSIH (NOA = OA -OL) 1,052,653,572,286 419,402,135,159
Rata-rata NOA 736,027,853,723 -
NOPAT 82,643,014,154 -
RNOA (NOPAT/Rata -rata NOA) 11.23% -
 PERUSAHAAN ASII MCAS BBCA
TAHUN 2018 2018 2018
Aset Operasi Bersih
Total Aset Operasi (OA) 344,711 1,438,021,142,032 824,787,944
Total Kewajiban Operasi (OL) 170,348 385,367,569,746 668,438,779
Rata-rata OA 320,270.5 1,030,571,950,756 787,553,808
Rata-rata OL 154,836.5 294,544,097,034 641,689,521
NOA (OA-OL) 174,363 1,052,653,572,286 156,349,165
Rata-rata NOA 165,434 736,027,853,723 145,864,287
Penjualan 239,205 6,356,090,709,193 77,575,423
Beban Operasi 216,719 6,263,609,856,106 44,869,359
Tarif Pajak Efektif 20.66% 10.64% 20.02%
1-TPE 79.34% 89.36% 79.98%
NOPAT 17,841 82,643,014,154 26,158,296
RNOA (NOPAT/Rata-rata NOA) 10.78% 11.23% 17.93%