Nama: Aliffian Gusma Hendra

Kelas: TI-43-08

Nim: 1201190323

Investment: Rp 700 million

Annual benefit: Rp 130 million

Annual cost: Rp 30 million

Overhaul: Rp 70 million

Savage value: Rp 300 million

Useful life: 8 years

Corporate tax: 10% per years

How much will the corporate pay in income taxes for the year using DDBD?

before tax cashflow DDBD=2/N Taxable Pajak After tax

n - + NCF (BVt =-1) BVt income 10% Cashflow
(a) (b) (c) d=(-b) t (ft=dt- (g=d-e) (h=g*10%) (T=d-h)
1-BVt)
0 700 -700 700 -700
1 30 130 100 175 525 -75 -7,5 108
2 30 130 100 131 393,8 -31,3 -3,13 103
3 30 130 100 98 295,3 1,57 0.157 100
4 30 130 100 74 221,5 26,17 2,617 97
5 100 130 30 55 166,1 -25,37 -2,537 30
6 30 130 100 42 124,6 58,47 5,847 94
7 30 130 100 31 93,4 68,86 6,886 93
8 30 130 100 23 70.1 76,64 7,664 92
$ 300 300 300