pajak

40%
0

pendapatan
salvage value
biaya operasi
gross profit
depresiasi
write of
taxabel income
income tax
net profit
depresiasi
write of
investasi
working capital
cash flow
comulatif cash flow

1
650,000,000.00

100,000,000.00

250,000,000.00
400,000,000.00
200,000,000.00

100,000,000.00
40,000,000.00
60,000,000.00
100,000,000.00

200,000,000.00
80,000,000.00
120,000,000.00
200,000,000.00

1,000,000,000.00
150,000,000.00
1,110,000,000.00
(1,110,000,000.00)

320,000,000.00
(790,000,000.00)

2
650,000,000.00

3
650,000,000.00

250,000,000.00
400,000,000.00
200,000,000.00

250,000,000.00
400,000,000.00
200,000,000.00

200,000,000.00
80,000,000.00
120,000,000.00
200,000,000.00

200,000,000.00
80,000,000.00
120,000,000.00
200,000,000.00

320,000,000.00
(470,000,000.00)

320,000,000.00
(150,000,000.00)

4
650,000,000.00
350,000,000.00
250,000,000.00
750,000,000.00
200,000,000.00
250,000,000.00
300,000,000.00
120,000,000.00
180,000,000.00
200,000,000.00
250,000,000.00

630,000,000.00
480,000,000.00

tahun
uraian
pendapatan
biaya operasi
depresiasi
write of
biaya total(net income before tax)
pajak
biaya terpajak( net income after tax)
depresiai
write of
capital cost
cashflow

800,000.00

2,500,000.00
1,600,000.00

800,000.00
30%
560,000.00
800000

4,100,000.00
1,230,000.00
2,870,000.00
1,600,000.00

3,380,000.00
(3,140,000.00)

(1,270,000.00)

240,000.00

tahun
uraian
salvage value
biaya operasi
depresiasi
write of
biaya total(taxableincome )
pajak
biaya terpajak( setelah dipajak)
depresiai
write of
capital cost
cashflow

714285.71

1,000,000.00
1,428,571.43

714285.71
30%
499999.997
714285.71

2,428,571.43
728,571.43
1,700,000.00
1,428,571.43

10,000,000.00
(9,785,714.29)
(6,645,714.29)

(271,428.57)
998,571.43
0.8929
214285.713
0.87
10,000,000.00
891,624.43
9,785,714.29 868357.71428572
7,119,613.71
6,534,151.08

tahun
2

2,800,000.00
1,600,000.00

3,200,000.00
1,600,000.00

3,800,000.00
1,600,000.00
4,180,000.00
9,580,000.00
2,874,000.00
6,706,000.00
1,600,000.00
4,180,000.00

4,400,000.00
1,320,000.00
3,080,000.00
1,600,000.00

4,800,000.00
1,440,000.00
3,360,000.00
1,600,000.00

(1,480,000.00)

(1,760,000.00)

(926,000.00)

4
4,000,000.00
1,600,000.00
1,428,571.43
13,571,428.57
12,600,000.00
3,780,000.00
8,820,000.00
1,428,571.43
13,571,428.57

tahun
2
1,200,000.00
1,428,571.43

1,400,000.00
1,428,571.43

2,628,571.43
788,571.43
1,840,000.00
1,428,571.43

2,828,571.43
848,571.43
1,980,000.00
1,428,571.43

(411,428.57)
(551,428.57)
1,068,571.43
1,208,571.43
0.7972
0.71
0.7561
0.6575
851,865.14 860261.14285714
807,946.86
794,635.71
473,899.43
(111,563.20)

(585,462.63)
-0.8094443666

6,180,000.00
7,106,000.00
0.6355
0.5718
4,515,863.00
4,063,210.80

-2.4283330997

harga alat
book value
harga alat
sunk cost
pajak (30%)

modal kerja
8,000,000.00
5,600,000.00
3,000,000.00
2,600,000.00
780,000.00
3,380,000.00

kapital cost
write cost

714,285.71

1,600,000.00

4,285,714.29
70,000.00
140,000.00

-40
-10
30

473,899.43
585,462.63

12%
15%

362,336.22
(473,899.43)
473,899.43
473,899.43
585,462.63
0.8094443666

2.4283330997
14.4283330997 irr

0.8094443666
2.4283330997

(0.76)
(2.29)

3.19
-2.0675
1.1225
0.351881
1.759404
21.7594
-3.19
-5.2575
0.606752
3.033761

pajak

40%
0

pendapatan
salvage value
biaya operasi
gross profit
depresiasi
write of
bunga pinjaman
taxabel income
income tax
net profit
depresiasi
write of
investasi
pinjaman
pembayaran pinjaman
cash flow
comulatif cash flow

1
650,000,000.00

100,000,000.00

250,000,000.00
400,000,000.00
200,000,000.00

100,000,000.00
40,000,000.00
60,000,000.00
100,000,000.00

100,000,000.00
100,000,000.00
40,000,000.00
60,000,000.00
200,000,000.00

1,150,000,000.00
1,000,000,000.00
(110,000,000.00)
(110,000,000.00)
110,000,000.00
54%

215,470,000.00
44,530,000.00
154,530,000.00

2
650,000,000.00

3
650,000,000.00

250,000,000.00
400,000,000.00
200,000,000.00

250,000,000.00
400,000,000.00
200,000,000.00

78,453,000.00
121,547,000.00
48,618,800.00
72,928,200.00
200,000,000.00

54,751,300.00
145,248,700.00
58,099,480.00
87,149,220.00
200,000,000.00

237,017,000.00
35,911,200.00
190,441,200.00

260,718,700.00
26,430,520.00
216,871,720.00

4
###
350,000,000.00
###
750,000,000.00
###
250,000,000.00
28,679,430.00
271,320,570.00
108,528,228.00
162,792,342.00
###
250,000,000.00

286,790,570.00
326,001,772.00
542,873,492.00

tahun
uraian
pendapatan
biaya operasi
depresiasi
write of
biaya total(net income before tax)
pajak
biaya terpajak( net income after tax)
depresiai
write of
capital cost
cashflow

1
2,500,000.00
1,600,000.00

30%

4,100,000.00
1,230,000.00
2,870,000.00
1,600,000.00

(1,270,000.00)

tahun
uraian
salvage value
biaya operasi
depresiasi
write of
biaya total(taxableincome )
pajak
biaya terpajak( setelah dipajak)
depresiai
write of
capital cost
cashflow

1
1,000,000.00
1,428,571.43

30%

10,000,000.00
(10,000,000.00)
(10,000,000.00)

2,428,571.43
728,571.43
1,700,000.00
1,428,571.43

(271,428.57)
998,571.43
0.8929
0.87
891,624.43
868357.71428572

tahun
2

2,800,000.00
1,600,000.00

3,200,000.00
1,600,000.00

3,800,000.00
1,600,000.00
4,980,000.00
10,380,000.00
3,114,000.00
7,266,000.00
1,600,000.00
4,980,000.00

4,400,000.00
1,320,000.00
3,080,000.00
1,600,000.00

4,800,000.00
1,440,000.00
3,360,000.00
1,600,000.00

3,380,000.00
4,860,000.00

(1,760,000.00)

(686,000.00)

4
4,000,000.00
1,600,000.00
1,428,571.43
14,285,714.29
13,314,285.71
3,994,285.71
9,320,000.00
1,428,571.43
14,285,714.29

tahun
2
1,200,000.00
1,428,571.43

1,400,000.00
1,428,571.43

2,628,571.43
788,571.43
1,840,000.00
1,428,571.43

2,828,571.43
848,571.43
1,980,000.00
1,428,571.43

(411,428.57)
(551,428.57)
(5,271,428.57)
1,208,571.43
0.7972
0.71
0.7561
0.6575
(4,202,382.86) 860261.14285714
(3,985,727.14)
794,635.71

6,394,285.71
7,080,285.71
0.6355
0.5718
4,499,521.57
4,048,507.37

harga alat
book value
harga alat
sunk cost
pajak (30%)

modal kerja
8,000,000.00
5,600,000.00
3,000,000.00
2,600,000.00
780,000.00
3,380,000.00

kapital cost
write cost

1,600,000.00

4,285,714.29
(6,270,000.00)
6,480,000.00

12%
15%
2,049,024.29
1,725,773.66

(7,950,975.71)
(8,274,226.34)

-40
-10
30

(7,950,975.71)
323,250.63

-24.5969381388
-73.7908144163

(16,225,202.06)
7,950,975.71
(7,950,975.71)

(2.04)
(6.12)

3.19
-2.0675
1.1225
0.351881
1.759404
21.7594
-3.19
-5.2575
0.606752
3.033761