= 70.000.000/(1+0.30)1 + 80.000.000/(1+0.30)2 + 90.000.000/(1+0.30)3 + 100.000.000/(1+0.30)4 + 110.000.000/(1+0.30)5−200.000.000
= 53.846.154 + 47.337.579 + 40.973.657 + 35.016.835 + 29.620.422−200.000.000Â
= 206.794.647−200.000.000
NPV2 =6.794.647Â
Langkah 2: Menginterpolasi untuk Mendekati IRR
IRR berada di antara 20% dan 30%.
IRR ≈ r1+(NPV1/NPV1−NPV2) × (r2−r1)Â
Di mana:
- r1=20%
- r2=30%
- NPV1=58,411,902
- NPV2=6,794,647
Menghitung IRR:
IRR ≈ 20% + (58.411.902/58.411.902−6.794.647) × (30%−20%)
IRR ≈ 20%+ (58.411.902/51.617.255) × 10%Â