PBT & PAT Source: https://coachadib.com/module/6ac040624f4c5b44a5b8c096 Automatic full-length draft. Uncertain wording and figures require review. [00:00:00.550 – 00:00:12.270] PBT & PAT. Tadi kita dah cover. Jom kita explain ini berdetail. PBT belum tolak teks. PBT ni kalau tolak teks, dia dalam 24% lah. Lepas tolak teks, dapatlah PAT. [00:00:13.050 – 00:00:25.870] So, kita mulai dengan PBT. Kita akan buat teks adjustment. Dia biasanya tak adalah full 24%. Ada tier-tier. Kalau sale kecil, 15%. Lepas tu, naik lagi 17, naik lagi 24. So, ada tak kat sini? Jom saya tengok. Oh, tak ada. [00:00:25.870 – 00:00:27.030] So kita boleh google [00:00:28.970 – 00:00:29.650] Corporate [00:00:30.410 – 00:00:31.090] Corporate [00:00:31.090 – 00:00:31.530] Tax [00:00:31.530 – 00:00:32.190] Malaysia [00:00:32.190 – 00:00:34.830] Ok kita boleh tengok dekat google image [00:00:34.830 – 00:00:36.510] Dia ada [00:00:36.510 – 00:00:37.810] Ranking-ranking dia [00:00:37.810 – 00:00:38.310] Macam ni [00:00:38.310 – 00:00:38.770] Nampak tak [00:00:39.830 – 00:00:40.850] Personal tax [00:00:40.850 – 00:00:41.790] Eh ni personal tax [00:00:42.490 – 00:00:43.470] Corporate tax [00:00:43.470 – 00:00:44.690] Ha ni dia corporate tax [00:00:44.690 – 00:00:45.510] Ok [00:00:46.650 – 00:00:47.850] So condition [00:00:48.650 – 00:00:49.610] Corporate tax [00:00:49.610 – 00:00:50.210] Betul ke tak ni [00:00:50.210 – 00:00:51.610] Ni tahun bila punya [00:00:52.610 – 00:00:53.290] 2022 [00:00:53.290 – 00:00:55.270] 2022 pula [00:00:55.270 – 00:00:57.330] dia 23, boleh lah [00:00:57.330 – 00:00:58.030] so [00:00:59.230 – 00:01:00.770] cara kira tax ni [00:01:01.770 – 00:01:03.490] untuk RM150,000 [00:01:03.490 – 00:01:04.330] profit [00:01:04.330 – 00:01:06.210] profit after tax yang pertama [00:01:06.210 – 00:01:08.950] eh profit PBT, profit before tax yang pertama [00:01:08.950 – 00:01:10.150] dia charge 56% [00:01:10.150 – 00:01:12.930] lepas tu RM150,000 ke RM600,000 [00:01:12.930 – 00:01:14.930] dia akan bagi 17% [00:01:14.930 – 00:01:16.550] maksudnya kena bayar government 17% [00:01:16.550 – 00:01:17.690] daripada keuntungan tersebut [00:01:17.690 – 00:01:20.630] dan selebih daripada RM600,000 [00:01:20.630 – 00:01:22.950] dan ke atas, full 24% [00:01:22.950 – 00:01:24.770] sebab tu saya suka ambil 24% [00:01:24.770 – 00:01:26.710] sebenarnya. Sebab company kita [00:01:27.190 – 00:01:28.730] ambillah, kalau katalah [00:01:28.730 – 00:01:31.050] untung bawah RM600,000, ambillah 17%. [00:01:31.050 – 00:01:32.630] Kalau untung bawah [00:01:32.630 – 00:01:34.210] daripada RM150,000, RM15% je. [00:01:34.650 – 00:01:36.370] Ini kalau langsung tak ada apa-apa [00:01:36.370 – 00:01:38.710] penolakan, deductible expenses. [00:01:39.290 – 00:01:40.710] Kalau tak ada apa-apa deductible expenses, [00:01:40.930 – 00:01:42.690] bayar full. Tapi tak logik lah, [00:01:42.810 – 00:01:44.530] mestilah dia tolak-tolak sikit. So, daripada [00:01:44.530 – 00:01:46.870] sini, mungkin kita tak akan bayar full 24 pun [00:01:46.870 – 00:01:48.470] 6%, dah sekali kita akan bayar mungkin [00:01:48.470 – 00:01:51.130] dalam sekitar 22, 21%. [00:01:51.130 – 00:01:52.790] Macam tu lah kot eh. Dia tolak-tolak lah [00:01:52.790 – 00:01:54.250] 1, 2, 3% macam tu. [00:01:54.770 – 00:01:59.530] Jadi ini adalah corporate tax untuk SME di Malaysia. [00:02:00.230 – 00:02:02.670] Dan kita akan buat tax adjustment. [00:02:03.690 – 00:02:07.910] Berapa yang kita nak, orang panggil creative accounting. [00:02:09.070 – 00:02:11.550] Sebab kita still boleh ambil gaji lagi. [00:02:11.810 – 00:02:15.310] Contohnya, saya tak nak declare profit tinggi lah tahun ni. [00:02:15.770 – 00:02:20.250] Saya nak buat profit kita sebanyak RM300,000 je. [00:02:20.910 – 00:02:22.470] Contoh jomlah kita tengok dekat wireboard. [00:02:22.850 – 00:02:24.690] Tak pakai wireboard, pakailah wireboard. [00:02:24.770 – 00:02:32.970] Saya punya profit adalah RM300K [00:02:32.970 – 00:02:34.670] Contoh [00:02:34.670 – 00:02:38.130] Tapi saya tak nak declare RM300K [00:02:38.130 – 00:02:39.770] Saya nak dropkan dia [00:02:39.770 – 00:02:41.330] Jadi saya pun adjust lah [00:02:41.330 – 00:02:43.250] Saya ambil gaji [00:02:43.250 – 00:02:44.710] Gaji director [00:02:44.710 – 00:02:48.050] Saya adjust gaji director [00:02:48.050 – 00:02:50.450] Saya ambil RM150K [00:02:51.950 – 00:02:54.650] So saya kena bayar teks RM150K [00:02:54.650 – 00:02:56.470] lah. Tapi yang bodohnya pula [00:02:56.470 – 00:02:58.610] gajah director ni pula gaji tinggi. Sebab [00:02:58.610 – 00:03:00.510] gajah director ni tax lagi tinggi. Boleh pergi [00:03:00.510 – 00:03:01.970] sampai 30% plus-plus. [00:03:02.670 – 00:03:04.310] So, baik kita declare je under [00:03:04.310 – 00:03:06.650] dividend company. Sebab company punya maksimum [00:03:06.650 – 00:03:08.770] 24 je. Nampak tak? Itu beza dia. [00:03:09.610 – 00:03:10.550] Itulah beza kenapa [00:03:10.550 – 00:03:11.770] nak daftar Senderibahat dengan Enterprise. [00:03:12.650 – 00:03:14.770] Senderibahat, tax dia 14%. [00:03:14.770 – 00:03:16.310] Enterprise, tax under [00:03:16.310 – 00:03:18.490] bracket personal. Personal tax [00:03:18.490 – 00:03:20.350] bracket. Tak silap saya tadi berapa? [00:03:22.270 – 00:03:23.650] 30%? Ha, macam ni lah. [00:03:25.010 – 00:03:26.130] Ini Malaysia [00:03:27.430 – 00:03:28.630] Personal income tax [00:03:28.630 – 00:03:30.230] Nampak? Dia ada rate-rate dia lagi lah [00:03:30.230 – 00:03:31.510] Eh tak nampak [00:03:31.510 – 00:03:34.430] So dia ada [00:03:34.430 – 00:03:35.350] Bracket dia [00:03:35.350 – 00:03:37.750] Kalau income kita lebih daripada [00:03:39.590 – 00:03:40.570] 2 juta [00:03:40.570 – 00:03:42.310] Dia akan charge 30% [00:03:42.310 – 00:03:43.010] Setahun tau [00:03:43.010 – 00:03:45.370] Kalau katakan lah kita punya [00:03:46.410 – 00:03:48.430] Income gaji 10,000 sebulan [00:03:48.430 – 00:03:50.110] Maksudnya jatuh berapa? Jatuh kat sini lah [00:03:50.110 – 00:03:51.010] 120,000 setahun [00:03:51.010 – 00:03:52.610] So kita kena bayar 24% [00:03:52.610 – 00:03:53.050] Nampak tak? [00:03:53.990 – 00:03:56.370] So, kalau katakanlah keuntungan kita [00:03:56.370 – 00:03:59.070] Lebih daripada RM300,000 [00:03:59.070 – 00:04:00.830] Kebiasaannya berbaloi [00:04:00.830 – 00:04:02.170] Sebab kita dah cross [00:04:02.170 – 00:04:04.530] Kita dah macam menyamai seriambahat dah [00:04:04.530 – 00:04:06.770] Kalau RM300,000 ke atas [00:04:06.770 – 00:04:08.510] Kita dah 24.5% [00:04:08.510 – 00:04:10.890] Lepas tu deduction seriambahat [00:04:10.890 – 00:04:12.050] Lagi banyak daripada enterprise [00:04:12.050 – 00:04:13.670] So, that's why saya beritahu [00:04:13.670 – 00:04:17.370] Kalau profit sebulan kurang daripada RM30,000 [00:04:17.370 – 00:04:18.950] Pakai enterprise je [00:04:18.950 – 00:04:21.910] Tapi kalau profit bersih sebulan [00:04:21.910 – 00:04:22.490] PBT [00:04:22.490 – 00:04:24.090] Lebih daripada [00:04:24.090 – 00:04:25.130] RM30,000 sebulan [00:04:25.130 – 00:04:25.810] Kalau setahun dah [00:04:25.810 – 00:04:26.810] RM360,000 [00:04:27.590 – 00:04:28.590] Maksudnya kita dah [00:04:28.590 – 00:04:29.370] Silat-silat dah masuk [00:04:29.370 – 00:04:30.390] Dekat bracket kat sini dah [00:04:30.390 – 00:04:31.570] Kalau bawah company enterprise [00:04:31.570 – 00:04:33.150] Dah kena bayar 25% [00:04:33.150 – 00:04:33.750] Ni lagi mahal [00:04:33.750 – 00:04:34.550] Daripada enterprise [00:04:34.550 – 00:04:35.190] Serembahat [00:04:35.190 – 00:04:36.250] Serembahat mungkin [00:04:36.250 – 00:04:37.250] After deduction [00:04:37.250 – 00:04:38.850] Bau 20-21% [00:04:38.850 – 00:04:40.310] Yang ni lepas deduction [00:04:40.310 – 00:04:41.170] Jadi 23 [00:04:41.170 – 00:04:42.790] Maksudnya still ada [00:04:42.790 – 00:04:44.410] Perbezaan 1 ke 2% [00:04:44.410 – 00:04:46.190] So 1 ke 2% tu [00:04:46.190 – 00:04:47.470] Ambil lah darab dengan [00:04:48.350 – 00:04:49.330] RM300,000 [00:04:49.330 – 00:04:50.770] 1% beza [00:04:50.770 – 00:04:51.990] 2% beza tu dah RM6,000 [00:04:51.990 – 00:04:54.290] Faham tak? Maksudnya kat situ baru dia dah start [00:04:54.290 – 00:04:55.770] Berbaloi untuk ambil Serembahat [00:04:55.770 – 00:04:57.950] Sebab tu Serembahat ni biasa company yang [00:04:57.950 – 00:05:00.070] Masuk kepada Serembahat disebabkan [00:05:00.070 – 00:05:02.070] Untung dia atas daripada [00:05:02.070 – 00:05:03.810] RM300-400 ribu [00:05:03.810 – 00:05:05.810] Mungkin RM600 ribu, berbaloi lah [00:05:05.810 – 00:05:06.990] Takkan nak bayar 26% [00:05:06.990 – 00:05:10.230] So macam tu lah, tu lah sebab dia kita tak nak [00:05:10.230 – 00:05:11.670] Suggest pakai enterprise [00:05:12.290 – 00:05:13.830] Mampus, bayar sampai [00:05:13.830 – 00:05:15.250] 30%, haa sudah [00:05:15.250 – 00:05:17.230] 30% pula nak bayar [00:05:17.790 – 00:05:20.130] Padahal kalau Serembahat, 24% je [00:05:20.130 – 00:05:21.730] Maximum, macam tu lah kisahnya [00:05:22.350 – 00:05:23.730] So balik pada point tadi [00:05:23.730 – 00:05:26.870] Macam mana kita nak buat adjust ni [00:05:26.870 – 00:05:28.550] Kita panggil macam creative accounting [00:05:29.190 – 00:05:30.450] RM300,000 ni tadi [00:05:30.450 – 00:05:31.890] Kita buat situasi yang selanjutnya [00:05:31.890 – 00:05:35.410] RM300,000 ni tolak dengan benda yang boleh deduct tax [00:05:35.410 – 00:05:37.230] Contohnya kita ambil [00:05:38.850 – 00:05:41.170] Kita ambil sebagai allowance [00:05:42.250 – 00:05:43.670] Benda yang bukan gaji lah [00:05:43.670 – 00:05:45.210] Allowance kena eh [00:05:45.210 – 00:05:46.210] Leng chat sendiri lah eh [00:05:46.210 – 00:05:48.370] Mungkin kita ambil sebagai trip [00:05:48.370 – 00:05:50.190] Kita nak pergi travel kan [00:05:50.190 – 00:05:51.770] kita pergi travel under company [00:05:51.770 – 00:05:52.410] contohnya [00:05:52.410 – 00:05:53.530] trip travel [00:05:53.530 – 00:05:55.170] kita buat business trip [00:05:55.170 – 00:05:55.770] contohnya [00:05:55.770 – 00:05:57.090] kita adalah [00:05:57.090 – 00:05:58.430] declare declare declare declare [00:05:58.430 – 00:05:59.970] kereta pun parking kat sini [00:05:59.970 – 00:06:00.850] buat under company [00:06:00.850 – 00:06:01.650] macam-macam lah [00:06:01.650 – 00:06:02.190] pening-pening [00:06:02.190 – 00:06:03.530] lepas tu lah last [00:06:03.530 – 00:06:04.850] RM100,000 je untung [00:06:04.850 – 00:06:05.930] sebab apa? [00:06:06.250 – 00:06:08.050] kereta semua masuk sini [00:06:08.050 – 00:06:08.650] tapi [00:06:09.310 – 00:06:10.210] bagi saya [00:06:10.210 – 00:06:11.170] tak clean lah [00:06:11.170 – 00:06:11.670] sebab [00:06:11.670 – 00:06:13.310] benda ni grey area [00:06:13.310 – 00:06:14.730] ada orang kata boleh [00:06:14.730 – 00:06:15.630] ada orang kata [00:06:15.630 – 00:06:16.930] spender pun boleh claim [00:06:16.930 – 00:06:18.590] contoh paling senang [00:06:18.590 – 00:06:19.550] kita pergi shopping [00:06:20.690 – 00:06:21.870] Kita pergi shopping [00:06:21.870 – 00:06:23.030] Pakai card company [00:06:23.030 – 00:06:24.690] Bayar je lah pakai card company [00:06:24.690 – 00:06:26.730] Lepas tu lepas dah beli-beli-beli [00:06:26.730 – 00:06:28.210] Satu receipt tu [00:06:28.210 – 00:06:31.030] Kita declare itu sebagai staff wellness [00:06:32.090 – 00:06:32.910] Boleh je [00:06:32.910 – 00:06:34.530] Tapi betul kelulus [00:06:34.530 – 00:06:36.950] Kalau betul-betul kena inquiry daripada LHDN [00:06:36.950 – 00:06:37.430] Lepaskah [00:06:37.430 – 00:06:38.550] So dia macam grey area [00:06:38.550 – 00:06:40.110] Ada yang kata boleh [00:06:40.110 – 00:06:41.350] Ada yang kata tak boleh [00:06:41.350 – 00:06:42.170] Jadi bagi saya [00:06:42.170 – 00:06:44.130] Saya syubaha-syubaha ni saya malas [00:06:44.130 – 00:06:44.810] Saya tak nak [00:06:44.810 – 00:06:45.590] Tak ada buat macam ni [00:06:45.590 – 00:06:48.650] Kita betul-betul berpartner dengan LHDN [00:06:48.650 – 00:06:50.730] apa yang betul-betul boleh didak, saya didak [00:06:51.390 – 00:06:52.250] education lah [00:06:52.250 – 00:06:54.950] staff punya expenses, tapi yang tak boleh didak [00:06:54.950 – 00:06:56.710] kita bayar je full, jadi bagi saya [00:06:56.710 – 00:06:58.430] tak payahlah nak fikir hack-hack apa semua ni [00:06:58.430 – 00:07:00.730] buat rugi masa je, bayar je lah [00:07:00.730 – 00:07:02.690] tax, yang kita boleh didak, didak [00:07:02.690 – 00:07:04.470] yang tak boleh didak, bayar je full, tak apa [00:07:04.470 – 00:07:06.710] don't worry, ok, ada kad baromid [00:07:06.710 – 00:07:08.470] malifia kat situ, ada keberkatan kat situ [00:07:09.190 – 00:07:10.510] so katalah untung besar kita [00:07:10.510 – 00:07:11.690] PBT kita, untung [00:07:12.410 – 00:07:14.030] PBT before tax kita adalah ni [00:07:14.030 – 00:07:16.210] 24% daripada situ adalah RM2,400 [00:07:16.210 – 00:07:17.930] so kita punya PATG RM1,600 [00:07:17.930 – 00:07:18.990] Macam itulah kiraan dia. [00:07:20.050 – 00:07:20.590] Ini contoh. [00:07:21.830 – 00:07:23.670] Accounting PBT yang kita kira. [00:07:24.630 – 00:07:26.630] Tambah expenses yang tidak dibenarkan. [00:07:27.010 – 00:07:28.450] Expenses yang tidak dibenarkan. [00:07:30.790 – 00:07:31.850] Tidak dibenarkan. [00:07:31.950 – 00:07:32.310] Okeylah. [00:07:32.550 – 00:07:33.850] Tidak dibenarkan untuk potong. [00:07:34.430 – 00:07:35.470] Adalah RM10,000. [00:07:35.650 – 00:07:36.930] Apa benda expenses yang tak dibenarkan? [00:07:37.110 – 00:07:37.590] Takpelah. [00:07:37.730 – 00:07:38.090] Layaknya lah. [00:07:39.010 – 00:07:40.450] Tolak allowance yang layak. [00:07:40.690 – 00:07:42.610] Kita boleh didak-didak benda RM5,000. [00:07:43.270 – 00:07:45.450] Jadi, chargeable income RM105,000. [00:07:45.730 – 00:07:46.830] Tax 24%. [00:07:46.830 – 00:07:47.590] Contohnya macam itu. [00:07:47.590 – 00:07:53.470] Jadi dekat sini yang banyak kena didak ni biasanya yang kita boleh dapat tax exemption, pengecualian cukai. [00:07:53.930 – 00:07:56.370] Kita tengok pula tutorial pandu video yang seterusnya.