Ekonomi Furfural Baru Fix Versi

HARGA PRODUK DAN BAHANHARGA PRODUK DAN BAHANkapasitasindeks harga yang diinginkanTKKS =16590.2510
acer 4732z: acer 4732z:yang akan masuk ke reaktorkg/jam =131,394,787.6448kg/thnEx = Ey .NxAs sulfat497.7075kg/jam =3,941,843.6293kg/thn(direycle)NyNitrogen71.9601kg/jam =569,924.1382kg/thn(dikondenser parsial)5649.5714522558literEx =Harga pembelian pada tahun 2017jumlah135,906,555.4123kg/thnEy =Harga pembelian pada tahun referensiNx =Indeks harga pada tahun 2017Ny =Indeks harga pada tahun referensiSumber: http://www.bppt.go.id/index.php/lpnk/58-teknologi-material/449-tandan-kosong-kelapa-sawit-untuk-sebuah-energi-terbarukanharga bahan baku tahun referensi Harga TKKS saat ini adalah 20 USD per tonbahanharga dalam dolarsatuanTKKS30.001000.00kg1US $ =9935.00(Kurs pada 14 Juni 2013 pukul 9.29 WIB, www.bi.go.id)asam 300.001000.00kgnitrogen1.001.00liter( sumber : www.alibaba.com )furfural1500.001000.00kg

bahanharga dalam dolarTKKS0.0300/kgasam 0.3000/kgnitrogen1.0000/literfurfural1.5000/kgBahan BakuTKKSTahunIndeksHarga2011585.700.03002017716.930.0367

AsamfurfuralTahunIndeksHargaprodukTahunIndeksHarga2011585.700.30002011585.701.50002017716.930.36722017716.931.8361

NitrogenTahunIndeksHarga2011585.701.00002017716.931.2241

ANALISIS EKONOMITabel indeks untuk tahun 1991 - 2011notahunindeks1.001995.00381.102.001996.00381.703.001997.00386.504.001998.00389.505.001999.00390.606.002000.00394.107.002001.00394.308.002002.00390.409.002003.00402.0010.002004.00444.2011.002005.00468.2012.002006.00499.6013.002007.00525.4016.002010.00550.8017.002011.00585.70

(Tabel 6-2 hal. 238 Peters & Timmerhaus,ed.5, 2003)

dari data tersebut diperoleh persamaan linear :y =ax +b =21,29X-42225dengan :y =indeksx =tahun

INDEKS HARGA ALATIndeks ReferensiIndeks 1954 =98.00(Aris & Newton, page.18)Indeks 1982 =290.00(ulrich)Indeks 1987 =320.00(Donald E Garet hal 255)Indeks 1990 =360.00(peters&timmerhause)Indeks 2002 =390.40(peters&timmerhause)Indeks 2010 =550.80Indeks 2003 =402.00Indeks 2007 =525.40(matche)Indeks 2009 =521.90Indeks 2017 =716.93(tahun pabrik berdiri)dari linierisasiPROSESnonama alatjumlahindeks 2002 +1954 + 1987indeks 2007indeks 2017harga 2002 + 1954 +1987 ($)harga 2007 ($)harga 2017 ($)harga total ($)1.00Tangki Asam Sulfat, T-021.0098.00525.40716.9312,000.0016374.5016,374.50matche2.00Tangki Air, T-011.0098.00525.40716.9334,600.0047213.1347,213.13matche3.00Gudang, G-011.0098.00525.40716.9350,000.00365780.61365,780.61aries4.00Belt Conveyor, BC-021.00390.40525.40716.939200.0012,553.7812,553.78matche5.00Chopper, C-011.00390.40525.40716.93150,000.00204,681.20204,681.20matche9.00Bucket Elevator, BE-011.00390.40525.40716.938,800.0012,007.9612,007.96matche10.00Mixer, M-011.0098.00525.40716.93179,800.00245,344.53245,344.53matche11.00Reaktor, R-014.0098.00525.40716.931,010,864.111,379,365.825,517,463.30matche12.00Filter, F-011.0098.00525.40716.93221,400.00302,109.44302,109.44matche13.00Menara Distilasi 1, MD-011.00390.40525.40716.9384,700.00155,542.96155,542.96pth14.00Menara Distilasi 2, MD-021.00550.80525.40716.9382,036.00106,779.36106,779.36pth15.00Condenser 1 shell and tube, CD-011.0098.00525.40716.9356,400.0076,960.1376,960.13matche16.00Condenser 2 shell and tube CD-021.00390.40525.40716.9348,300.0065,907.3465,907.34matche17.00Reboiler 1 shell and tube, RE-011.0098.00525.40716.9367,000.0091,424.2791,424.27matche18.00Reboiler 2 shell and tube, RE-021.00390.40525.40716.9334,600.0047,213.1347,213.13matche19.00Accumulator 011.00390.40525.40716.9348,000.0065,497.9865,497.98matche20.00Accumulator 021.00390.40525.40716.9342,900.0058,538.8258,538.82matche21.00Heat Exchanger, HE-011.0098.00525.40716.932,000.002,729.082,729.08matche22.00Heat Exchanger, HE-021.0098.00525.40716.932,400.003,274.903,274.90matche23.00Tangki Furfural, T-031.0098.00525.40716.93134,000.00182,848.53182,848.53matche24.00Pompa,P-012.00390.40525.40716.939,500.0012,963.1425,926.28matche25.00Pompa,P-022.00390.40525.40716.934,100.005,594.6211,189.24matche26.00Pompa,P-032.00390.40525.40716.939,500.0012,963.1425,926.28matche27.00Pompa,P-042.00390.40525.40716.939,500.0012,963.1425,926.28matche28.00Pompa,P-052.00390.40525.40716.936,200.008,460.1616,920.31matche29.00Pompa,P-062.00390.40525.40716.934,100.005,594.6211,189.24matche30.00Pompa,P-072.00390.40525.40716.934,100.005,594.6211,189.24matche31.00Pompa,P-082.00390.40525.40716.934,100.005,594.6211,189.24matcheJumlah7,719,701.07

UTILITASnonama alatjumlahindeks 2002 + 1954indeks 2007indeks 2017harga 2002 ($)harga 2007 ($)harga 2017 ($)harga total ($)1.00pompa,PU-01 2.00390.40525.40716.9313,40018,284.8536,569.71matche2.00pompa,PU-022.00390.40525.40716.9313,40018,284.8536,569.71matche3.00pompa,PU-032.00390.40525.40716.934,1005,594.6211,189.24matche4.00pompa,PU-042.00390.40525.40716.934,1005,594.6211,189.24matche5.00pompa,PU-052.00390.40525.40716.9313,40018,284.8536,569.71matche6.00pompa,PU-062.00390.40525.40716.934,1005,594.6211,189.24matche7.00pompa,PU-072.00390.40525.40716.938,00010,916.3321,832.66matche8.00pompa,PU-082.00390.40525.40716.938,00010,916.3321,832.66matche9.00pompa,PU-092.00390.40525.40716.938,00010,916.3321,832.66matche10.00pompa,PU-102.00390.40525.40716.938,00010,916.3321,832.66matche11.00pompa,PU-112.00390.40525.40716.938,00010,916.3321,832.66matche12.00pompa,PU-122.00390.40525.40716.9312,20016,647.4033,294.81matche13.00pompa,PU-132.00390.40525.40716.939,50012,963.1425,926.28matche14.00Bak Pegendap, BU-01 1.0098.00525.40716.9380,000.00585,248.98585,248.98aries15.00Flokulator, FL1.0098.00525.40716.934,000.0029,262.4529,262.45aries16.00Tangki Tawas, TU-011.0098.00525.40716.938,000.0058,524.9058,524.90aries17.00Tangki Kapur, TU-021.0098.00525.40716.936,000.0043,893.6743,893.67aries18.00Clarifier, CL1.0098.00525.40716.9314,000.00 102,418.57102,418.57aries19.00Sand Filter, F-011.0098.00525.40716.9350,000.00365,780.61365,780.61aries21.00Bak Penampung, BU-021.0098.00525.40716.9326,000.00190,205.92190,205.92aries22.00Tangki Kaporit, TU-031.0098.00525.40716.93900.006584.056584.05aries23.00Tangki air rumah tangga dan sanitasi, TU-041.0098.00525.40716.931,800.0013,168.1013,168.10aries24.00Kation Exchanger, KE1.0098.00525.40716.932,000.0014,631.2214,631.22aries25.00Anion Exchanger, AE1.0098.00525.40716.932,000.0014,631.2214,631.22aries26.00Tangki penyimpan deminwater, TU-051.0098.00525.40716.9360,000.00438,936.73438,936.73aries27.00Deaerator, DE-011.0098.00525.40716.939,000.0065,840.5165,840.51aries28.00Tangki air Umpan boiler, TU-061.0098.00525.40716.936,000.0043,893.6743,893.67aries29.00Cooling Tower, CT1.0098.00525.40716.9315,000.00109,734.18109,734.18aries30.00Tangki LDO, TB-011.0098.00525.40716.9313,80018,830.6718,830.67matche31.00Generator1.00390.40525.40716.93210,000.00385,643.70385,643.70pth32.00Boiler, BO-011.0098.00525.40716.93733,0001,000,208.771,000,208.77matche33.00Kompresor, KU-011.00525.40525.40716.938,90012,144.4212,144.42matche34.00Tangki silika gel, TU-071.0098.00525.40716.931,000.007,315.617,315.61aries35.00Tangki udara tekan, TU-081.0098.00525.40716.93900.006,584.056,584.05ariesjumlah3,825,143.26

Nilai tukar rupiah/ US$=9935.00480000.00CAPITAL INVESTMENTA. Fixed Capital Investment1. Purchased Equipment Cost (PEC)Total Equipment Cost (EC)=US$7,719,701.07Biaya pengangkutan sampai pelabuhan (10% EC)=US$771,970.11Asuransi pengangkutan (1% EC) =US$7,719.70Biaya pengangkutan sampai lokasi (10% EC)=US$77,197.01Total Purchased Equipment Cost (PEC)=US$8,576,587.89

2. Pemasangan/ Installation besarnya 43% PEC (material 11% dan buruh 32%)(Aries & Newton, hal 77)Material (11% PEC)US$943,424.67Buruh (32% PEC)1 man hour asing = US$20.001 man hour lokal = Rp20,000.001 man hour asing = 3.00man hour lokal

jumlah man hour asing = 32% PEC / US$ 20=137,225.41

Pemasangan alat memakai 5% tenaga asing dan 95 % tenaga lokal, sehingga:Perincian ongkos buruh:ASING = 0.05*Jumlah man hour asing*US$20 = US$137,225.41LOKAL= 0.95*jumlah man hour asing*Rp 20000/ man hour lokal = RpRp7,821,848,154.06US$787,302.28Total Biaya InstalasiUS$1,867,952.35

3. Pemipaan/ Piping besarnya 86% PEC (material 49% dan buruh 37%)(Aries & Newton, hal 78)sistem: fluidmaterial (49% PEC) = US$4,202,528.07buruh (37% PEC):jumlah man hour asing= 0.37*PEC/US$ 20 = 158,666.88Pemasangan dilakukan oleh 100% pekerja lokal.Buruh lokal = jmlh man hour asing*Rp 10000/ man hour lokal = RpRp9,520,012,555.93US$958,229.75Total Biaya PemipaanUS$5,160,757.81

4. Instrumentasi besarnya 30% PEC (material 24% dan buruh 6%)(Aries & Newton, hal 97)material (24% PEC) = US$2,058,381.09Buruh (6% PEC) :jumlah man hour asing = 6%. PEC/ US$ 20 = 25,729.76Pemasangan menggunakan 5% tenaga asing dan 95% tenaga lokal, sehingga:Perincian ongkos buruh:ASING = 0.05*jmlh man hour asing*US$20 = US$25,729.76LOKAL = 0.95*jmlh man hour asing* Rp20000/ man hour lokal = RpRp1,466,596,528.89US$147,619.18Total Biaya InstrumentasiUS$2,231,730.03

5. Insulation besarnya 8% PEC (material 3% dan buruh 5%)(Aries & Newton, hal 98)material (3% PEC) = US$257,297.64buruh (5% PEC) :jumlah man hour asing = 0.05*PEC/ US$ 20 = 21,441.47Pemasangan menggunakan 100% tenaga lokal:ongkos buruh = jmlh man hour asing* Rp 20000/ man hour lokal = RpRp1,286,488,183.23US$129,490.51Total Biaya InsulationUS$386,788.14

6. Listrik besarnya 10% PEC (material 5% dan buruh 5%)(Aries & Newton, hal 102)Material (5% PEC) = US$428,829.39Buruh (5% PEC):jumlah man hour asing = 0.05*PEC/US$ 20 = 21,441.47Pemasangan menggunakan 100% tenaga lokal:ongkos buruh = jmlah man hour asing*Rp 20000/ man hour lokal = RpRp1,286,488,183.23US$129,490.51Total Biaya ListrikUS$558,319.90

7. Tanah dan PerbaikannyaKebutuhan tanah antara lain untuk :a. Pabrik, bangunan pabrik, dan rencana perluasan10,500.00m2b. Kantor 1,500.00m2c. Poliklinik1,000.00m2d. Pengolahan Air4,700.00m2e. Jalan, parkir, dan lain-lain 6,000.00m223,700.00m2Harga Tanah dan perbaikan kira kiraRp1,000,000.00per m2Harga TanahRp23,700,000,000.00US$2,385,505.79

8. Bangunana. Bangunan di sekitar pabrikkantor1500.00m2 Rp3,000,000.00= Rp4,500,000,000.00ruang kontrol100.00m2 Rp3,000,000.00= Rp300,000,000.00laboratorium100.00m2 Rp2,500,000.00= Rp250,000,000.00garasi50.00m2 Rp1,000,000.00= Rp50,000,000.00gudang200.00m2 Rp800,000.00= Rp160,000,000.00bengkel50.00m2 Rp1,000,000.00= Rp50,000,000.00b. Poliklinik1000.00m2 Rp2,500,000.00= Rp2,500,000,000.00

Ongkos Bangunan Kira-kiraRp7,810,000,000.00

9. Utilitas Harga alat=US$3,825,143.26Pemasangan besarnya 43% PEC Utilitas (material 11% dan buruh 32%)Material : 11% PEC utilitas=US$420,765.76Man hour: 32% PEC utilitas=61202.29jamPemasangan menggunakan 5% tenaga asing dan 95% tenaga lokal, sehingga:Perincian ongkos buruh:ASING = 0.05*jmlh man hour asing*US$20 = US$61,202.29LOKAL = 0.95*jmlh man hour asing* Rp 20000/ man hour lokal = Rp3,488,530,656.15US$351,135.45Biaya instalasi utilitas4,658,246.76(Aries & Newton, hal 109)

PHYSICAL COSTNOKETERANGANUS$Rp1Purchased Equipment cost (PEC)8,576,58885,208,400,6692Instalasi1,867,95218,558,106,6383Pemipaan5,160,75851,272,128,8844Instrumentasi2,231,73022,172,237,8925Isolasi386,7883,842,740,2036Listrik558,3205,546,908,2177Tanah dan perbaikan2,385,50623,700,000,0008Bangunan786,1107,810,000,0009Utilitas4,658,24746,279,681,566Total Physical Plant Cost (PPC)26,611,998264,390,204,069

10. Engineering and construction (E & C)besarnya 25% PPC E & C = US$6,652,999.60(Aries & Newton, hal 4)

DIRECT PLAN COSTNOKETERANGANUS$Rp1.00Physical Cost (PPC)26,611,998264,390,204,0692.00E & C6,653,00066,097,551,017Total Direct Plan Cost (DPC)33,264,998330,487,755,086

11. Contractor's Fee (4 - 10% DPC)diambil 4% DPC = US$1,330,599.92(Aries & Newton, hal 4)

12. Contingency (10 - 25% DPC)diambil 10% DPC = US$3,326,499.80(Aries & Newton, hal 4)

FIXED CAPITAL INVESTMENTNOKETERANGANUS$Rp1.00Direct Plan Cost (DPC)33,264,998330,487,755,0862.00Cntractor's fee1,330,60013,219,510,2033.00Contingency3,326,50033,048,775,509Total Fixed Capital Investment (FCI)37,922,098376,756,040,799

B. Working Capital Investment1. Raw material inventory (30 hari bahan baku)TKKSkebutuhan (kg/tahun) = 131,394,787.64harga/kg = Rp298.0500

Harga (1 bulan) = Rp3,263,518,038.13Nitrogenkebutuhan (liter/tahun) =27117.94harga/liter = Rp9,935.00Harga (1bulan) = Rp22,451,396.95katalis : Asam sulfatkebutuhan (kg/thn) =1990.83harga/kg = US$2980.50Harga katalis (1 bulan) = Rp494472.43Total biaya raw materialRp3,286,463,907.51US$330,796.57Biaya pengangkutan = 10% biaya raw material =Rp328,646,390.75US$33079.66Biaya asuransi = 1% biaya raw material = Rp32,864,639.08US$3307.97Total Raw Material Inventory = US$367,184.19

2. In Process Inventory (0.5*MC*waktu siklus)Waktu siklus = asumsi 10 jam =0.01bulanKET : dari masuk sampai menjadi produk diperlukan waktu selama 10 jamTotal In Process Inventory = US$7,959.38

3. Product Inventory (1 bulan MC)Total Product Inventory = US$1,146,150.28

4. Extended Credit (1 bulan penjualan)Total Extended Credit = US$2,500,000.00

5. Available Cash (1 bulan MC)Total Available Cash = US$1,146,150.28

WORKING CAPITALNOKETERANGANUS$Rp1.00Raw material inventory367,1843,647,974,9372.00In process inventory7,95979,076,4103.00Product inventory1,146,15011,387,003,0294.00Extended credit2,500,00024,837,500,0005.00Available cash1,146,15011,387,003,029Total Working Capital5,167,44451,338,557,405

CAPITAL INVESTMENTNOKETERANGANUS$Rp1.00Fixed Capital Investment37,922,098376,756,040,7992.00Working Capital5,167,44451,338,557,405Total Capital Investment43,089,542428,094,598,203MANUFACTURING COSTA. Direct Manufacturing Cost1. Bahan baku ( untuk 1 tahun = 330 hari produksi)TKKSkebutuhan = 131,394,787.64kg/ tahunharga/kg = Rp298.0500Harga total = Rp39,162,216,457.53mtanolkebutuhan = ERROR:#REF!harga/kg = US$0.0Harga total = US$ERROR:#REF!Nitrogenkebutuhan = 27,117.94harga/kg = Rp9,935.00Harga total = Rp269,416,763.42Katalis: Asam sulfatkebutuhan (kg/thn) =1,990.83kg/tahunharga = Rp2,980.50per kgHarga total = Rp5,933,669.16

Total biaya bahan baku = Rp39,437,566,890.10US$3969558.82Biaya asuransi = 1% biaya bahan baku = Rp197,187,834.45US$19847.79Biaya angkut = 10% biaya bahan baku =Rp1,971,878,344.51US$198477.94Total biaya bahan baku = US$4,187,884.56

2. Tenaga kerja jabatanjumlahgaji (Rp)jumlah gaji total 1 tahunKaryawan Proses, Utilitas dll147.08,000,000.0014,112,000,000.00Sopir5.002,500,000.00150,000,000.00Pesuruh11.002,000,000.00264,000,000.00Security8.002,500,000.00240,000,000.00Dokter2.008,000,000.00192,000,000.00Total Biaya tenaga kerja = 173.00Rp14,958,000,000.00US$1,505,586.31

3. SupervisiTotal biaya supervision (10%labor cost) = Rp1,495,800,000.00US$150,558.63(Aries & Newton, hal 163)

4. Maintenance (6% FCI)Total biaya maintenance = US$2,275,325.86(Aries & Newton, hal 164)

5. Plant Supplies (15% Maintenance)Total biaya plant supplies = US$341,298.88

6. Royalties and patent (1% harga jual)(Aries & Newton, hal 168) Harga jual produk utama#Produksi furfural = 20,000.00ton/ tahunHarga jual furfural = US$1.50/kg30,000,000.00Rp298,050,000,000Rp14,902,500/tonTotal = 30,000,000.00Total biaya royalties yang dibayarkan = US$300,000.00

7. UtilitasAsumsi:330.00hari/ tahun24.00jam/hari

kebutuhanUS$ /kgharga (Rp)Harga total (Rp/ tahun)IDO105.388,242.156,878,980,577.06Listrik PLN421.50875.002,920,995,000.00Total biaya utilitas =Rp9,799,975,577.06US$986,409.22DIRECT MANUFACTURING COSTNOKETERANGANUS$Rp1.00Bahan baku4,187,88541,606,633,0692.00tenaga kerja1,505,58614,958,000,0003.00supervision150,5591,495,800,0004.00maintenance2,275,32622,605,362,4485.00plant supplies341,2993,390,804,3676.00royalties & patent300,0002,980,500,0007.00utilitas986,4099,799,975,577Total Direct Manufacturing Cost 9,747,06396,837,075,461B. Indirect Manufacturing Cost1. Payroll Overhead (15 - 20% labor)(Aries & Newton, hal 173)Diambil 15% labor cost:Total Payroll Overhead = US$225,837.95

2. Laboratorium (10 - 20% labor)(Aries & Newton, hal 174)Diambil 10% labor cost:Total Laboratorium = US$150,558.63

3. Plant Overhead (50 - 100% labor)(Aries & Newton, hal 174)Diambil 50% labor cost:Total Plant Overhead = US$752,793.16

4. Packaging and transportasi (5% harga jual)Total Packaging & transport = US$1,500,000.00

INDIRECT MANUFACTURING COSTNOKETERANGANUS$Rp1.00Payroll overhead225,8382,243,700,0002.00Laboratorium150,5591,495,800,0003.00Plant overhead752,7937,479,000,0004.00Packaging and transportasi1,500,00014,902,500,000Total Indirect Manufacturing Cost2,629,19026,121,000,000

C. Fixed Manufacturing Cost1. Depresiasi (8 - 10% PEC-SV)(Aries & Newton, hal 180)diambil 10% PEC-SV:Total depresiasi = US$619,108.21

2. Property taxes (1 - 2% FCI)(Aries & Newton, hal 181)diambil 1% FCI:Total Property taxes = US$379,220.98

3. Asuransi (1% FCI)(Aries & Newton, hal 182)Total Asuransi = US$379,220.98

FIXED MANUFACTURING COSTNOKETERANGANUS$Rp1.00Depresiasi619,1086,150,840,0672.00Property taxes379,2213,767,560,4083.00Asuransi379,2213,767,560,408Total Fixed Manufacturing Cost1,377,55013,685,960,883MANUFACTURING COSTNOKETERANGANUS$Rp1.00Direct Manufacturing Cost9,747,06396,837,075,4612.00Indirect Manufacturing Cost2,629,19026,121,000,0003.00Fixed Manufacturing Cost1,377,55013,685,960,883Total Manufacturing Cost13,753,803136,644,036,344PRODUCTION COSTA. General Expense1. AdministrationManagement salariesNoJabatanJumlahGaji/ Bln (Rp)Biaya 1 tahun1.00Direktur utama1.0040,000,000.00480,000,000.002.00Direktur Produksi, Administrasi2.0030,000,000.00720,000,000.003.00Direktur Umum dan Pemasaran1.0030,000,000.00360,000,000.004.00Kepala bagian3.0018,000,000.00648,000,000.005.00Kepala seksi10.0015,000,000.001,800,000,000.006.00Sekretaris4.008,000,000.00384,000,000.00Total21.004,392,000,000.00

Legal fee & auditing = Rp20,000,000.00Peralatan kantor = Rp20,000,000.00TelekomunikasiRp30,000,000.00Total Administrasi =Rp4,462,000,000.00US$449,119.28

2. Sales Expense (2-30% sales price)(Aries & Newton, hal 186)Total sales expense = US$600,000.00

3. Research (2-4% sales price)(Aries & Newton, hal 186)Total research = US$600,000.00

4. Finance (FC+ WC)*15%Total finance = US$6,894,326.69

GENERAL EXPENCENOKETERANGANUS$Rp1.00Administration449,1194,462,000,0002.00Sales expense600,0005,961,000,0003.00Research600,0005,961,000,0004.00Finance6,894,32768,495,135,713Total General Expence8,543,44684,879,135,713PRODUCTION COSTNOKETERANGANUS$Rp1.00Manufacturing cost13,753,803136,644,036,3442.00General expence8,543,44684,879,135,713Total Production Cost22,297,249221,523,172,057KEUNTUNGAN (PROFIT)Pendapatan per tahun: US$30,000,000Rp298,050,000,000

Total cost per tahun:US$22,297,249Rp221,523,172,057

Keuntungan sebelum pajak = Pendapatan - total cost = US$7,702,751Rp76,526,827,943

Pajak pendapatan = 25% dr keuntungan sebelum pajak= US$1,925,688Rp19,131,706,986

Keuntungan ssdh pajak = keuntungan sblm pajak - pajak=US$5,777,063Rp57,395,120,958

ANALISA KELAYAKAN1. Percent Profit on Sales (%POS)POS sebelum pajak = (Profit sblm pjak/ hrga jual prdk)*100% = 25.68%POS setelah pajak = (profit setelah pjk/hrga jual prdk*100%=19.26%2. Percent Return of Investment (ROI)ROI sebelum pajak: Prb = (profit sblm pjk/ fixed cap)*100%=20.31%(Aries&Newton, page. 193)ROI sesudah pajak: Pra = (profit ssdh pjk/ fixed cap)*100%=15.23%Untuk chemical,low risk ROI = min. 11% before taxes

3. Pay Out Time (POT)POT sebelum pjk: POTb = (FCI/(Profit sblm pjk+depresiasi))=4.56tahun(Aries&Newton, page. 196)POT sesudah pjk: POTa = (FCI/(Profit ssdh pjk+depresiasi))=5.93tahunUntuk industri kimia dengan risiko rendah max accetable POT = 5 tahun

4. Break Even Point (BEP)(Aries&Newton, page. 204)Fa:Depreciation$619,108[$IDR] 6,150,840,067Property taxes$379,221[$IDR] 3,767,560,408Insurance$379,221[$IDR] 3,767,560,408Total Fa:$1,377,550[$IDR] 13,685,960,883

Va:Raw material$4,187,885[$IDR] 41,606,633,069Packaging + transport$1,500,000[$IDR] 14,902,500,000Utilies$986,409[$IDR] 9,799,975,577Royalti$300,000[$IDR] 2,980,500,000Total Va:$6,974,294[$IDR] 69,289,608,646

Ra:Labor $1,505,586[$IDR] 14,958,000,000Payroll overhead$225,838[$IDR] 2,243,700,000Supervisi$150,559[$IDR] 1,495,800,000Laboratorium$150,559[$IDR] 1,495,800,000General expense$8,543,446[$IDR] 84,879,135,713Maintenance$2,275,326[$IDR] 22,605,362,448Plant supplies$341,299[$IDR] 3,390,804,367Plant overhead$752,793[$IDR] 7,479,000,000Total Ra:$13,945,405[$IDR] 138,547,602,528BEP = 41.93persen41.93%5. Shut Down Point (SDP)SDP = 31.54persen31.546. Discounted Cash Flow (DCF)DCF = 28.82%GRAFIK ANALISA KELAYAKANk=1.00%Fixed CostVar. CostSalesTotal costSDP0.0013.6913.690.055.2513.69100.0013.6982,975.57298.05221.52311.74k =1000000000.00

%Fixed CostVar. CostSalesTotal costSDP0.001413.6859609055.250241614100.001482.975570298221.523172311.735961

VaRaSaFaVaRaSaFa

DCFdepresiasifinanceprofit after taxesFC37,922,097.72C619,108.216,894,326.695,777,063.01WC5,167,444.13total C13290497.9101126Salvage value2,862,606.95n (umur alat)10

persamaan Ruas Kiri43089542Ruas Kanan(WC+SV)/(1+i)^n638111.2676634081+i11.28819672111/1+i0.7762789515C*(1/(1+i))42451430.574604621.65945079240.602609010532.13769906960.467792690842.75377693230.363137619653.54740641490.281896090664.56975731220.218830001675.88674638610.169873124287.58328739270.131868930799.76876595480.10236707531012.58409227260.0794654059jumlah3.1941189007total ruas kanan43089542solver0dilakukan trial harga i hingga harga kedua sisi persamaan sama

trial i0.2881967211(set) DCF28.8196721143

pajak.netDEPARTEMEN KEUANGAN REPUBLIK INDONESIADIREKTORAT JENDERAL PAJAK

KEPUTUSAN DIREKTUR JENDERALPAJAKNOMOR KEP-173/PJ/2002

TENTANGPEDOMAN STANDAR GAJI KARYAWAN ASINGDIREKTUR JENDERAL PAJAK,Menimbang :a.Bahwa pedoman standar gaji karyawan asing sebagaimana ditegaskan dalam Surat Edaran Direktur Jenderal Pajak Nomor SE-25/PJ.43/1993 tanggal 7 Oktober 1993, Sudah tidak sesuai dengan kondisi nyata dari gaji yang diterima oleh karyawan asing pada saat ini;b.Bahwa berdasarkan pertimbangan sebagaimana dimaksud dalam huruf a perlu menetapkan Keputusan Direktur Jenderal Pajak tentang Pedoman Standar Gaji Karyawan Asing;

Mengingat :1Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum Dan Tata Cara Perpajakan (Lembaran Negara Republik Indonesia Tahun 1983 Nomor 49; Tambahan Lembaran Negara Republik Indonesia Nomor 3262) sebagaimana telah diubah terakhir dengan UndangUndang Nomor 16 Tahun 2000 (Lembaran Negara Republik Indonesia Tahun 2000 Nomor 126; Tambahan Lembaran Negara Republik Indonesia Nomor 3984);2Undang-Undang Nomor 7 Tahun 1933 tentang Pajak Penghasilan (Lembaran Negara Republik Indonesia Tahun 1983 Nomor 50; Tambahan Lembaran Negara Republik Indonesia Nomor 3263) sebagaimana telah diubah terakhir dengan Undangundang Nomor 17 Tahun 2000 (Lembaran Negara Republik Indonesia Tahun 2000 Nomor 127; Tambahan Lembaran Negara Republik Indonesia Nomor 3985);3Keputusan Menteri Keuangan Nomor KMK-545/KMK.04/2000 tentang Tata Cara Pemeriksaan Pajak;4Keputusan Direktur Jenderal Pajak Nomor KEP-545/PJ/2000 tentang Petunjuk Pemeriksanaan Pemotongan, Penyetoran, Dan Pelaporan PPh Pasal 21 Dan Pasal 26 Sehubungan Dengan Pekerjaan, Jasa, Dan Kegiatan Orang Pribadi;

M E M U T U S K A N :

Menetapkan :KEPUTUSAN DIREKTUR JENDERAL PAJAK TENTANG PEDOMAN STANDAR GAJI KARYAWAN ASING

Pasal 1Dalam keputusan Direktur Jenderal Pajak ini, yang dimaksud dengan standar gaji karyawan asing adalah besaran penghasilan bruto 1 (satu) bulan sehubungan dengan pekerjaan berupa gaji dan imbalan lain yang diterima atau diperoleh karyawan asing yang bekerja dalam bidang-bidang di luar bidang pengeboran minyak dan gas bumi.

Pasal 2Pedoman standar gaji karyawan asing sebagaimana tercantum dalam Lampiran Keputusan Direktur Jenderal Pajak ini digunakan dalam hal :a.Terdapat petunjuk bahwa pembukuan Wajib Pajak tidak benar sehingga tidak dapat diperhitungkan besarnya pajak yang seharusnya terutang;b.Diperoleh bukti yang menunjukkan bahwa terdapat pembayaran gaji karyawan asing yang tidak seluruhnya dibukukan untuk pelunasan PPh Pasal 21 atau Pasal 26;c.Pemeriksaan tidak mendapatkan data yang dapat digunakan untuk menentukan jumlah gaji karyawan asing dalam rangka penetapan jumlah PPh Pasal 21 atau Pasal 26 yang terutang.

Pasal 3Penggunaan pedoman standar gaji karyawan asing sebagaimana dimaksud dalam Pasal 2 harus memperhatikan :a.Kebangsaan dari karyawan asing yang bersangkutan;b.Jenis usaha dari perusahaan tempat karyawan asing memperoleh penghasilan (pemberi kerja);c.Kedudukan atu jabatan karyawan asing dalam perusahaan tempat yang bersangkutan bekerja.

Pasal 4Pada saat Keputusan Direktur Jenderal Pajak ini mulai berlaku, Surat Edaran Direktur Jenderal Nomor SE-25/PJ.43/1993 tanggal 7 Oktober 1993 tentang Pedoman Standar Gaji/Upah Karyawan Asing dinyatakan tidak berlaku.

Pasal 5Keputusan Direktur Jenderal Pajak ini berlaku mulai tanggal 1 Januari 2002 dan digunakan mulai tahun pajak 2002.

Agar setiap orang mengetahuinya, memerintahkan pengumuman Keputusan Direktur Jenderal Pajak ini dengan penempatannya dalam Berita Negara Republik Indonesia.

Ditetapkan di JakartaPada tanggal .DIREKTUR JENDERAL,ttd.HADI POERNOMONIP 060027375LAMPIRAN KEPUTUSAN DIREKTUR JENDERAL PAJAK NOMOR KEP-173/PJ/2002 TENTANG PEDOMAN STANDAR GAJI KARYAWAN ASING

PEDOMAN STANDAR GAJI KARYAWAN ASINGMULAI TAHUN PAJAK 2002(perbulan)No.JENIS USAHAJABATANAMERIKAINGGRISJERMANBELANDAAUSTRALIAEROPAJEPANGKOREAHONGKONGPHILIPINAINDIAASIA

LAINNYALAINNYA1DagangManager 13.95810.88410.189.98810.7569.98812.8696.9796.4036.4036.4036.403

Lainnya 11,0126,0186,0185,5065,5065,5066,2104,4183,5853,5853,9063,9702Industri TekstilGM10.3728.910.3728.98.9648.97.8116.4036.4036.4036.4036.403

Manager8,0036,4038.,0037,8117,8117,8115,5065,1225,1223,9703,9703,970

Teknisi7,1075,3147,1045,3145,3144,8663,9703,9703,9703,7773,7773,7133Industri LainnyaGM12.16510.69212.16518.37510.56410.6929.6687.6197.6837.6196.4036.979

Manager9,2848,9009,28416,3908,9008,9009,0925,7625,7624,2263,5214,226

Teknisi7,3635,7627,6195,7625,7625,7626,4034,2264,2263,9703,5214,2264Pertambangan Umum/ Non Oil Drilling CompanyGM22,15317.09516,77116.58325.35416.58326.37812.35712.35712.35712.35712.357

Superintendent11,46113,89412,99713,89413,89413,89420,55210,37210,37210,37210,37210,372

Tool Pusher9,98811,07611,07611,07611,07611,07618,2477,8757,8756,7877,8757,875

Crew6,5956,4038,9646,4036,4676,4039,9884,6104,6104,6104,6104,6105Pertanian GM10.3728.98.910.3728.98.97.8116,4036,4036,4036,4036,403

Manager8,0677,8118,0677,8117,8117,8115,1225,1225,1223,9703,9703,970

Teknisi7,1075,3147,2996,4035,3144,9943,9703,9703,9703,9703,9703,9706Perikanan GM11.5899,98811,4619, 9889, 9889, 9888,5797,1717,8117,1716,4037,171

Manager8,9648,5798,9648,5158,5798,5156,2105,5745,5704,6103,5213,906

Teknisi7,6195,7627,6195,8905,7625,8904,9944,2904,2904,4183,5213,0737Kehutanan GM12,35710,56412,29312,29312,29312,29312,29312,29312,293,2937,68312,293

Manager9,2848,9009,2849,2849,2849,2849,2849,2849,2843,5214,2269,284

Teknisi7,3635,7627.3637.3637.3637.3637.3637.3637.3633.5214.2267.3638Jasa Bangunan/Kontraktor/ KantorGM18,37512,86913,35311,97311,97311,9739,9888,2598,2597,6837,10713,353

Manager11,46111,97312,1658,9008,9008,9008,3876,7875,7625,1224,99412,165

Teknisi9,9889,2849,2848,0678,0678,0678,0679,2844,2264,2264,6109,284

Staff6,5954,9944,9944,9943,9703,9707,1714,994--2,8174,9949Jasa Angkutan/Real Estate/LeasingGM13,76513,25313,25313,25313,25313,25313,2538,900----

Manager11,26811,26811,26811,2689,41211,26811,2687,8114,994--3,265

Teknisi8,3878.3878.3878.3878.2598.3876.5956,2103,2653,0092,6891,985

Staff2,6896,5957,2996,5956,5954,9945,3143,265-2,6253,3932,62510Bank/AsuransiManager16,00617,99118,24718,2476,08216,00614,8544,994---3,521

Staff12,1656,08214,66211,0125,3147,2998,2593,970---12,16511Jasa LainManager12,1658,9008,9008,9008,9008,90013,95824,970---3,906

Staff9,9884,8026,0164,9944,8024,8664,9941,729---2,81712Konsultan asing yang mengerjakan proyek Pemerintah dengan biaya dana bantuan luar negeriManager24,01019,97619,976-37,96733,933------

Staff13,95817,99117,991-27,97923,945------

http://www.pajak.net/info/kep173pj2002.htmakses 3 jan 2012

Suku Bungahttp://www.bankmandiri.co.id/article/728086488851.asp?article_id=728086488851Suku bunga Kredit 13,5%Suku Bunga Deposito Mandiri Rupiah

Jangka WaktuSuku Bunga=50Jt - =100Jt - =500Jt - =1M - =5M1 bulan5.25%5.25%5.25%5.25%5.50%5.50%3 bulan5.25%5.25%5.50%5.50%5.75%5.75%6 bulan5.75%5.75%6%6%6.25%6.25%12 bulan6%6%6%6.25%6.50%6.50%24 bulan6%6%6%6.25%6.50%6.50%http://www.bankmandiri.co.id/resource/suku_bunga.aspdiakses 24 Juni 2013

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