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Similar to Cash flow tanpa pajak
Similar to Cash flow tanpa pajak (14)
Cash flow tanpa pajak
- 1. 3.a. Cash flowtanpa pajak
Cash flowdengan pajak
3.b. Analisiskelayakan investasi
Sebelummemperhitungkanpajak
Benefit= 1550000(P/F;11%;1)+1430000(P/F;11%;2)+1190000(P/F;11%;3)+830000(P/F;11%;4)
+420000(P/F;11%;4)
= 1550000*0.9009+1430000*0.8116+1190000*0.7312+830000*0.6587+420000*0.6587
= 4250486
COST =2.100.000
NPW = BENEFIT– COST = 4250486 - 2.100.000 = 2150486
0 1 2
3 4
830.0001.430.000 1.190.0001.550.000
420.000
724.4801.230.800 1.032.6401.340.800
420.000
0 1 2
2.100.000
0 1 2
3 4
- 2. KESIMPULAN:
Berdasarkanhasil perhitungandiatasdengananalisiskelayakansuatu investasi berdasarkan metode
NPWmaka proyektersebutlayakuntukdijalankan,karenaNPWlebihdari 0.
Setelahmemperhitungkanpajak
Benefit= 1340800(P/F;11%;1)+1238080(P/F;11%;2)+1032640(P/F;11%;3)+724480(P/F;11%;4)
+420000(P/F;11%;4)
= 1340800*0.9009+1238080*0.8116+1032640*0.7312+724480*0.6587+420000*0.6587
= 3721687,8
COST =2.100.000
NPW = BENEFIT– COST = 3721687,8 - 2.100.000 = 1621687,8
KESIMPULAN:
Berdasarkanhasil perhitungandiatasdengananalisiskelayakansuatu investasi berdasarkanmetode
NPWsetelahmemperhitungkandepresiasi danpajak makaproyektersebutlayakuntukdijalankan,
karenaNPW lebihdari 0.
