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  • Tahun Prod Oil (MMB) Investasi (Mmusd) : Perhitungan Pajak (Loss Carry Forward)

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    This document presents a 10-year cash flow analysis of an oil production project with the following key details: - Oil production starts at 3 MMB in year 1 and increases to 9 MMB by year 4. - Total initial investment is $250 million, with 60% for capital and 40% for non-capital. - Depreciation is calculated using straight-line, declining balance, and double declining balance methods. - Oil price is $45 per barrel and operating costs are $12 per barrel. Tax rate is 40% with loss carry forward. - The analysis calculates annual income, depreciation, costs, profits, taxes and net cash flow over the 10 years.

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    FM 2018

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    Tugas FM

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    This document presents a 10-year cash flow analysis of an oil production project with the following key details: - Oil production starts at 3 MMB in year 1 and increases to 9 MMB by year 4. - Total initial investment is $250 million, with 60% for capital and 40% for non-capital. - Depreciation is calculated using straight-line, declining balance, and double declining balance methods. - Oil price is $45 per barrel and operating costs are $12 per barrel. Tax rate is 40% with loss carry forward. - The analysis calculates annual income, depreciation, costs, profits, taxes and net cash flow over the 10 years.

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    3 views12 pages

    Tahun Prod Oil (MMB) Investasi (Mmusd) : Perhitungan Pajak (Loss Carry Forward)

    Uploaded by

    Doom
    This document presents a 10-year cash flow analysis of an oil production project with the following key details: - Oil production starts at 3 MMB in year 1 and increases to 9 MMB by year 4. - Total initial investment is $250 million, with 60% for capital and 40% for non-capital. - Depreciation is calculated using straight-line, declining balance, and double declining balance methods. - Oil price is $45 per barrel and operating costs are $12 per barrel. Tax rate is 40% with loss carry forward. - The analysis calculates annual income, depreciation, costs, profits, taxes and net cash flow over the 10 years.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    Download as xlsx, pdf, or txt
    of 12

    Tahun 0 1 2 3 4

    Prod Oil 0 3 5 7 9
    (MMB)
    Investasi 250
    (MMUSD)

    Depresiasi 5 Tahun
    Operating Cost 12 USD/barel
    Investasi 60% Capital 150 MMUSD
    40% Non-Capital 100 MMUSD
    Pajak 40%
    Harga Minyak 45 USD/bbl

    Perhitungan Pajak (Loss Carry Forward)


    Tahun 0 Tahun 1 tahun 2 Tahun 3 Tahun 4
    Income ($MM) 0 135 225 315 405
    Depresiasi ($MM) 30 30 30 30 30
    OPEX ($MM) 0 36 60 84 108
    Profit ($MM) -30 69 135 201 267
    Tax rate (%) 40% 40% 40% 40% 40%
    Tax Payable ($MM) 0 27.6 54 80.4 106.8
    *Depresiasi Menggunakan Stright Line
    Net Cash Flow
    Tahun 0 1 2 3 4
    Income ($MM) 0 135 225 315 405
    CAPEX($MM) 150 0 0 0 0
    OPEX ($MM) 0 36 60 84 108
    Tax ($MM) 0 27.6 54 80.4 106.8
    Net Cash Flow ($MM) -150 71.4 111 150.6 190.2
    5 6 7 8 9
    11 10 9 5.5 3.5

    s Carry Forward)
    Tahun 5 Tahun 6 Tahun 7 Tahun 8 Tahun 9
    495 450 405 247.5 157.5
    0 0 0 0 0
    132 120 108 66 42
    363 330 297 181.5 115.5
    40% 40% 40% 40% 40%
    145.2 132 118.8 72.6 46.2

    Flow
    5 6 7 8 9
    495 450 405 247.5 157.5
    0 0 0 0 0
    132 120 108 66 42
    145.2 132 118.8 72.6 46.2
    217.8 198 178.2 108.9 69.3
    Tahun 0 1 2 3 4
    Prod Oil 0 3 5 7 9
    (MMB)
    Investasi 250
    (MMUSD)

    Depresiasi 5 Tahun
    Operating Cost 12 USD/barel
    Investasi 60% Capital 150 MMUSD
    40% Non-Capital 100 MMUSD
    Pajak 40%
    Harga Minyak 45 USD/bbl

    Perhitungan Pajak (Loss Carry Forward)


    Tahun 0 Tahun 1 tahun 2 Tahun 3 Tahun 4
    Income ($MM) 0 135 225 315 405
    Depresiasi ($MM) 30 24 19.20 15.36 12.29
    OPEX ($MM) 0 36 60 84 108
    Profit ($MM) -30 75 145.80 215.64 284.71
    Tax rate (%) 40% 40% 40% 40% 40%
    Tax Payable ($MM) 0 30 58.32 86.26 113.88
    *Depresiasi Menggunakan Declining Balance
    Net Cash Flow
    Tahun 0 1 2 3 4
    Income ($MM) 0 135 225 315 405
    CAPEX($MM) 150 0 0 0 0
    OPEX ($MM) 0 36 60 84 108
    Tax ($MM) 0 30 58.32 86.26 113.88
    Net Cash Flow ($MM) -150 69 106.68 144.74 183.12
    5 6 7 8 9
    11 10 9 5.5 3.5

    R 0.2

    s Carry Forward)
    Tahun 5 Tahun 6 Tahun 7 Tahun 8 Tahun 9
    495 450 405 247.5 157.5 *pembayaran Baloon sebesar 49.15 MMUSD
    49.15 0 0 0 0 dilakukan pada tahun ke-5 agar didapat
    132 120 108 66 42 balancing dengan capital awal
    313.848 330 297 181.50 115.50
    40% 40% 40% 40% 40%
    125.54 132.00 118.80 72.60 46.20

    Flow
    5 6 7 8 9
    495 450 405 247.5 157.5
    0 0 0 0 0
    132 120 108 66 42
    125.54 132 118.80 72.60 46.20
    237.46 198 178.20 108.90 69.30
    n sebesar 49.15 MMUSD
    un ke-5 agar didapat
    Tahun 0 1 2 3 4
    Prod Oil 0 3 5 7 9
    (MMB)
    Investasi 250
    (MMUSD)

    Depresiasi 5 Tahun
    Operating Cost 12 USD/barel
    Investasi 60% Capital 150 MMUSD
    40% Non-Capital 100 MMUSD
    Pajak 40%
    Harga Minyak 45 USD/bbl

    Perhitungan Pajak (Loss Carry Forward)


    Tahun 0 Tahun 1 tahun 2 Tahun 3 Tahun 4
    Income ($MM) 0 135 225 315 405
    Depresiasi ($MM) 60 36 21.60 12.96 7.78
    OPEX ($MM) 0 36 60 84 108
    Profit ($MM) -60 63 143.40 218.04 289.22
    Tax rate (%) 40% 40% 40% 40% 40%
    Tax Payable ($MM) 0 25.2 57.36 87.22 115.69
    *Depresiasi Menggunakan Double Declining Balance
    Net Cash Flow
    Tahun 0 1 2 3 4
    Income ($MM) 0 135 225 315 405
    CAPEX($MM) 150 0 0 0 0
    OPEX ($MM) 0 36 60 84 108
    Tax ($MM) 0 25.2 57.36 87.22 115.69
    Net Cash Flow ($MM) -150 73.8 107.64 143.78 181.31
    5 6 7 8 9
    11 10 9 5.5 3.5

    R 0.2

    s Carry Forward)
    Tahun 5 Tahun 6 Tahun 7 Tahun 8 Tahun 9
    495 450 405 247.5 157.5 *pembayaran Baloon sebesar 11.66 MMUSD
    11.66 0 0 0 0 dilakukan pada tahun ke-5 agar didapat
    132 120 108 66 42 balancing dengan capital awal
    351.336 330 297 181.50 115.50
    40% 40% 40% 40% 40%
    140.53 132.00 118.80 72.60 46.20

    Flow
    5 6 7 8 9
    495 450 405 247.5 157.5
    0 0 0 0 0
    132 120 108 66 42
    140.53 132 118.80 72.60 46.20
    222.47 198 178.20 108.90 69.30
    n sebesar 11.66 MMUSD
    un ke-5 agar didapat
    Net Cash Flow Vs Tahun
    300

    250

    200

    150

    100
    Net Cash Flow ($MM)

    Metode Stright Line


    50 Metode Declining Ba lance
    Metode Double Decl ini ng Ba la nce

    0
    0 1 2 3 4 5 6 7 8 9 10

    -50

    -100

    -150

    -200

    Tahun
    Metode Depresiasi
    tahun
    Stright Line Declining Balance Double Declining Balance
    0 120 120 90
    1 90 96 54
    140
    2 60 76.8 32.4
    3 30 61.44 19.44
    120
    4 0 49.152 11.664

    100

    Depresiasi (MMUSD)
    capex 150 MMUSD
    Depresiasi 5 tahun 80
    r 0.2
    60

    40

    20

    0
    0 1
    Kurva Depresiasi

    Stri ght Line


    Decl i ni ng Ba l ance
    Doubl e Decl i ni ng Ba l ance

    1 2 3 4 5

    Tahun Ke-
    nce
    ng Ba l ance

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