SPJBTL PT.

ABC
ASUMSI VOLUME Stn
Emin (dy terpasang x jam nyala /1000) 348,000,000 Jt
daya terpasang 1,000,000 VA
jam nyala 1 bln 240 jam
EMIN 1 Thn 4,176,000,000 Jt
SPJBTL 10 th
BP 1,250 VA
UJL 250 VA
TARIF TUNGGAL 1,450 kWh
INVESTASI PLN 2,500,000,000 M
PERKIRAAN BPP 975 kWh
BIAYA OPERASIONAL TETAP 10,000,000 BULAN
BIAYA DEPRESIASI 187,000,000 TH
WACC 10%
PAJAK PENGHASILAN 25 %
BPP 234,000,000 Jt
BPP 1 Thn 2,808,000,000 Jt
biaya depresiasi 187,000,000 per tahun
biaya tetap 120,000,000 per tahun
PAJAK PENGHASILAN 265,250,000

MAKA HITUNGLAH
PBP ?
NPV ? APAKAH PROYEK TSB LAYAK
IRR ?
ROI ?

PBP 0.60 LAYAK

ROI 18.5% LAYAK
NPV 3,639,539,274 LAYAK

IRR 7.33 LAYAK

KET
Bln

Thn

Rp 1,250,000,000
Rp 250,000,000

DARI LABA KOTOR

Bln
Thn

Thn

TAHUN KAS MASUK KAS KELUAR SELISIH ARUS KAS

0 1,250,000,000 2,500,000,000 - 1,250,000,000

1 4,176,000,000 3,380,250,000 795,750,000
2 4,176,000,000 3,380,250,000 795,750,000
3 4,176,000,000 3,380,250,000 795,750,000
4 4,176,000,000 3,380,250,000 795,750,000
5 4,176,000,000 3,380,250,000 795,750,000
6 4,176,000,000 3,380,250,000 795,750,000
7 4,176,000,000 3,380,250,000 795,750,000
NPV > 0 8 4,176,000,000 3,380,250,000 795,750,000
9 4,176,000,000 3,380,250,000 795,750,000
10 4,176,000,000 3,380,250,000 795,750,000
43,010,000,000 36,302,500,000 6,707,500,000

TAHUN KAS MASUK KAS KELUAR SELISIH ARUS KAS

0 1,250,000,000 2,500,000,000 - 1,250,000,000

1 4,176,000,000 3,380,250,000 795,750,000
2 4,176,000,000 3,380,250,000 795,750,000
3 4,176,000,000 3,380,250,000 795,750,000
4 4,176,000,000 3,380,250,000 795,750,000
5 4,176,000,000 3,380,250,000 795,750,000
6 4,176,000,000 3,380,250,000 795,750,000
7 4,176,000,000 3,380,250,000 795,750,000
8 4,176,000,000 3,380,250,000 795,750,000
9 4,176,000,000 3,380,250,000 795,750,000
10 4,176,000,000 3,380,250,000 795,750,000
43,010,000,000 36,302,500,000 6,707,500,000
 SELISIH ARUS ARUS KAS BERSIH
KAS (PV) (PV)
- 1,250,000,000 - 1,250,000,000
723,409,091 - 526,590,909
657,644,628 131,053,719
597,858,753 728,912,472
543,507,957 1,272,420,429
494,098,143 1,766,518,572
449,180,130 2,215,698,702
408,345,573 2,624,044,274
371,223,248 2,995,267,522
337,475,680 3,332,743,202
306,796,073 3,639,539,274
3,639,539,274

732% 733%
SELISIH ARUS SELISIH ARUS
KAS (PV) I KAS (PV) II
- 1,250,000,000 - 1,250,000,000
95,643,029 95,528,211
11,495,556 11,467,973
1,381,677 1,376,707
166,067 165,271
19,960 19,840
2,399 2,382
288 286
35 34
4 4
1 0