Tabel. LE.

13 Data Perhitungan Internal Rate of Return (IRR)

P/f
Laba Sesudah P/f pada
Tahun Laba Sebelum Pajak Pajak
Pajak
Depresiasi Net Cash Flow
i = 31%
PV pada i = 31% pada i Pv pada i = 32%
= 32%

0 - - - - (3,022,942,882,405) 1.000 (3,022,942,882,405) 1.000 (3,022,942,882,405)

1 788,283,245,479 236,467,473,644 551,815,771,835 287,848,868,632 839,664,640,468 0.763 640,965,374,403 0.758 636,109,576,112

2 867,111,570,027 260,115,971,008 606,995,599,019 287,848,868,632 894,844,467,651 0.583 521,440,748,005 0.574 513,570,057,192

3 953,822,727,030 286,129,318,109 667,693,408,921 287,848,868,632 955,542,277,553 0.445 425,046,084,679 0.435 415,458,944,452

4 1,049,204,999,733 314,743,999,920 734,460,999,813 287,848,868,632 1,022,309,868,445 0.340 347,134,174,085 0.329 336,733,890,673

5 1,154,125,499,706 346,220,149,912 807,905,349,794 287,848,868,632 1,095,754,218,426 0.259 284,025,068,330 0.250 273,428,320,736

6 1,269,538,049,677 380,843,914,903 888,694,134,774 287,848,868,632 1,176,543,003,406 0.198 232,798,421,702 0.189 222,415,074,230

7 1,396,491,854,644 418,930,056,393 977,561,798,251 287,848,868,632 1,265,410,666,883 0.151 191,131,567,472 0.143 181,223,274,194

8 1,536,141,040,109 460,824,812,033 1,075,316,228,076 287,848,868,632 1,363,165,096,708 0.115 157,173,054,159 0.108 147,896,197,437

9 1,689,755,144,120 506,909,043,236 1,182,846,100,884 287,848,868,632 1,470,694,969,516 0.088 129,443,708,277 0.082 120,880,772,315

10 1,858,730,658,532 557,601,697,559 1,301,128,960,972 287,848,868,632 1,588,977,829,604 0.067 106,759,094,396 0.062 98,941,508,078

Total 12,974,413,103 Total (76,285,266,986)

 
 × (32% − 31% )
12.974.413.103
IRR = 31 % + 
 12.974.413.103 − (−76.285.266.986) 

= 31,145 %

Universitas Sumatera Utara

 BREAK EVEN POINT
PABRIK PEMBUATAN LINEAR LOW DENSITY POLYETHYLENE (LLDPE)
DENGAN BAHAN BAKU ETHYLENE
KAPASITAS PRODUKSI 175.000 TON/TAHUN

53,359 %

46,326 %

Gambar LE-2 Grafik BEP

Universitas Sumatera Utara