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= PNB - penyusutan
= 120 - 30
= 90
NNI
= NNP - pajak tidak langsung
= 90 - 15
= 75
PI
= NNI + transfer payment - laba ditahan - iuran asuransi
= 75 + 8 - 10 - 5
= 68 M
Jawaban: B