PBT & PAT Draf transkrip automatik penuh. Pembetulan istilah berdasarkan sumber direkodkan secara berasingan; tanda semakan menunjukkan perkataan yang perlu diperiksa. [00:00:00–00:00:12] 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. [semak: uncertain words, number or amount] [00:00:13–00:00:25] 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. [semak: uncertain words, number or amount] [00:00:25–00:00:27] So kita boleh google [semak: uncertain words] [00:00:28–00:00:29] Corporate [00:00:30–00:00:31] Corporate [semak: uncertain words] [00:00:31–00:00:31] Tax [semak: uncertain words] [00:00:31–00:00:32] Malaysia [00:00:32–00:00:34] Ok kita boleh tengok dekat google image [semak: uncertain words] [00:00:34–00:00:36] Dia ada [00:00:36–00:00:37] Ranking-ranking dia [00:00:37–00:00:38] Macam ni [00:00:38–00:00:38] Nampak tak [00:00:39–00:00:40] Personal tax [semak: uncertain words] [00:00:40–00:00:41] Eh ni personal tax [00:00:42–00:00:43] Corporate tax [00:00:43–00:00:44] Ha ni dia corporate tax [semak: uncertain words] [00:00:44–00:00:45] Ok [00:00:46–00:00:47] So condition [00:00:48–00:00:49] Corporate tax [00:00:49–00:00:50] Betul ke tak ni [00:00:50–00:00:51] Ni tahun bila punya [00:00:52–00:00:53] 2022 [semak: number or amount] [00:00:53–00:00:55] 2022 pula [semak: number or amount] [00:00:55–00:00:57] dia 23, boleh lah [semak: uncertain words, number or amount] [00:00:57–00:00:58] so [semak: uncertain words] [00:00:59–00:01:00] cara kira tax ni [semak: uncertain words] [00:01:01–00:01:03] untuk RM150,000 [semak: number or amount] [00:01:03–00:01:04] profit [00:01:04–00:01:06] profit after tax yang pertama [00:01:06–00:01:08] eh profit PBT, profit before tax yang pertama [00:01:08–00:01:10] dia charge 56% [semak: uncertain words, number or amount] [00:01:10–00:01:12] lepas tu RM150,000 ke RM600,000 [semak: number or amount] [00:01:12–00:01:14] dia akan bagi 17% [semak: uncertain words, number or amount] [00:01:14–00:01:16] maksudnya kena bayar government 17% [semak: number or amount] [00:01:16–00:01:17] daripada keuntungan tersebut [00:01:17–00:01:20] dan selebih daripada RM600,000 [semak: number or amount] [00:01:20–00:01:22] dan ke atas, full 24% [semak: number or amount] [00:01:22–00:01:24] sebab tu saya suka ambil 24% [semak: number or amount] [00:01:24–00:01:26] sebenarnya. Sebab company kita [00:01:27–00:01:28] ambillah, kalau katalah [00:01:28–00:01:31] untung bawah RM600,000, ambillah 17%. [semak: number or amount] [00:01:31–00:01:32] Kalau untung bawah [00:01:32–00:01:34] daripada RM150,000, RM15% je. [semak: uncertain words, number or amount] [00:01:34–00:01:36] Ini kalau langsung tak ada apa-apa [00:01:36–00:01:38] penolakan, deductible expenses. [00:01:39–00:01:40] Kalau tak ada apa-apa deductible expenses, [00:01:40–00:01:42] bayar full. Tapi tak logik lah, [semak: uncertain words] [00:01:42–00:01:44] mestilah dia tolak-tolak sikit. So, daripada [00:01:44–00:01:46] sini, mungkin kita tak akan bayar full 24 pun [semak: uncertain words, number or amount] [00:01:46–00:01:48] 6%, dah sekali kita akan bayar mungkin [semak: uncertain words, number or amount] [00:01:48–00:01:51] dalam sekitar 22, 21%. [semak: number or amount] [00:01:51–00:01:52] Macam tu lah kot eh. Dia tolak-tolak lah [00:01:52–00:01:54] 1, 2, 3% macam tu. [semak: uncertain words, number or amount] [00:01:54–00:01:59] Jadi ini adalah corporate tax untuk SME di Malaysia. [00:02:00–00:02:02] Dan kita akan buat tax adjustment. [00:02:03–00:02:07] Berapa yang kita nak, orang panggil creative accounting. [00:02:09–00:02:11] Sebab kita still boleh ambil gaji lagi. [semak: uncertain words] [00:02:11–00:02:15] Contohnya, saya tak nak declare profit tinggi lah tahun ni. [semak: uncertain words] [00:02:15–00:02:20] Saya nak buat profit kita sebanyak RM300,000 je. [semak: number or amount] [00:02:20–00:02:22] Contoh jomlah kita tengok dekat wireboard. [semak: uncertain words] [00:02:22–00:02:24] Tak pakai wireboard, pakailah wireboard. [00:02:24–00:02:32] Saya punya profit adalah RM300K [semak: uncertain words, number or amount] [00:02:32–00:02:34] Contoh [semak: uncertain words] [00:02:34–00:02:38] Tapi saya tak nak declare RM300K [semak: number or amount] [00:02:38–00:02:39] Saya nak dropkan dia [00:02:39–00:02:41] Jadi saya pun adjust lah [00:02:41–00:02:43] Saya ambil gaji [00:02:43–00:02:44] Gaji director [00:02:44–00:02:48] Saya adjust gaji director [00:02:48–00:02:50] Saya ambil RM150K [semak: number or amount] [00:02:51–00:02:54] So saya kena bayar teks RM150K [semak: number or amount] [00:02:54–00:02:56] lah. Tapi yang bodohnya pula [semak: uncertain words] [00:02:56–00:02:58] gajah director ni pula gaji tinggi. Sebab [00:02:58–00:03:00] gajah director ni tax lagi tinggi. Boleh pergi [00:03:00–00:03:01] sampai 30% plus-plus. [semak: number or amount] [00:03:02–00:03:04] So, baik kita declare je under [00:03:04–00:03:06] dividend company. Sebab company punya maksimum [00:03:06–00:03:08] 24 je. Nampak tak? Itu beza dia. [semak: uncertain words, number or amount] [00:03:09–00:03:10] Itulah beza kenapa [00:03:10–00:03:11] nak daftar Senderibahat dengan Enterprise. [semak: uncertain words] [00:03:12–00:03:14] Senderibahat, tax dia 14%. [semak: number or amount] [00:03:14–00:03:16] Enterprise, tax under [00:03:16–00:03:18] bracket personal. Personal tax [00:03:18–00:03:20] bracket. Tak silap saya tadi berapa? [00:03:22–00:03:23] 30%? Ha, macam ni lah. [semak: uncertain words, number or amount] [00:03:25–00:03:26] Ini Malaysia [semak: uncertain words] [00:03:27–00:03:28] Personal income tax [semak: uncertain words] [00:03:28–00:03:30] Nampak? Dia ada rate-rate dia lagi lah [semak: uncertain words] [00:03:30–00:03:31] Eh tak nampak [semak: uncertain words] [00:03:31–00:03:34] So dia ada [semak: uncertain words] [00:03:34–00:03:35] Bracket dia [00:03:35–00:03:37] Kalau income kita lebih daripada [semak: uncertain words] [00:03:39–00:03:40] 2 juta [semak: number or amount] [00:03:40–00:03:42] Dia akan charge 30% [semak: number or amount] [00:03:42–00:03:43] Setahun tau [00:03:43–00:03:45] Kalau katakan lah kita punya [semak: uncertain words] [00:03:46–00:03:48] Income gaji 10,000 sebulan [semak: uncertain words, number or amount] [00:03:48–00:03:50] Maksudnya jatuh berapa? Jatuh kat sini lah [00:03:50–00:03:51] 120,000 setahun [semak: number or amount] [00:03:51–00:03:52] So kita kena bayar 24% [semak: number or amount] [00:03:52–00:03:53] Nampak tak? [00:03:53–00:03:56] So, kalau katakanlah keuntungan kita [00:03:56–00:03:59] Lebih daripada RM300,000 [semak: uncertain words, number or amount] [00:03:59–00:04:00] Kebiasaannya berbaloi [00:04:00–00:04:02] Sebab kita dah cross [00:04:02–00:04:04] Kita dah macam menyamai seriambahat dah [semak: uncertain words] [00:04:04–00:04:06] Kalau RM300,000 ke atas [semak: number or amount] [00:04:06–00:04:08] Kita dah 24.5% [semak: uncertain words, number or amount] [00:04:08–00:04:10] Lepas tu deduction seriambahat [semak: uncertain words] [00:04:10–00:04:12] Lagi banyak daripada enterprise [00:04:12–00:04:13] So, that's why saya beritahu [00:04:13–00:04:17] Kalau profit sebulan kurang daripada RM30,000 [semak: number or amount] [00:04:17–00:04:18] Pakai enterprise je [00:04:18–00:04:21] Tapi kalau profit bersih sebulan [00:04:21–00:04:22] PBT [00:04:22–00:04:24] Lebih daripada [semak: uncertain words] [00:04:24–00:04:25] RM30,000 sebulan [semak: number or amount] [00:04:25–00:04:25] Kalau setahun dah [00:04:25–00:04:26] RM360,000 [semak: number or amount] [00:04:27–00:04:28] Maksudnya kita dah [00:04:28–00:04:29] Silat-silat dah masuk [semak: uncertain words] [00:04:29–00:04:30] Dekat bracket kat sini dah [00:04:30–00:04:31] Kalau bawah company enterprise [00:04:31–00:04:33] Dah kena bayar 25% [semak: number or amount] [00:04:33–00:04:33] Ni lagi mahal [00:04:33–00:04:34] Daripada enterprise [00:04:34–00:04:35] Serembahat [00:04:35–00:04:36] Serembahat mungkin [00:04:36–00:04:37] After deduction [00:04:37–00:04:38] Bau 20-21% [semak: uncertain words, number or amount] [00:04:38–00:04:40] Yang ni lepas deduction [00:04:40–00:04:41] Jadi 23 [semak: number or amount] [00:04:41–00:04:42] Maksudnya still ada [00:04:42–00:04:44] Perbezaan 1 ke 2% [semak: number or amount] [00:04:44–00:04:46] So 1 ke 2% tu [semak: number or amount] [00:04:46–00:04:47] Ambil lah darab dengan [00:04:48–00:04:49] RM300,000 [semak: number or amount] [00:04:49–00:04:50] 1% beza [semak: number or amount] [00:04:50–00:04:51] 2% beza tu dah RM6,000 [semak: uncertain words, number or amount] [00:04:51–00:04:54] Faham tak? Maksudnya kat situ baru dia dah start [00:04:54–00:04:55] Berbaloi untuk ambil Serembahat [00:04:55–00:04:57] Sebab tu Serembahat ni biasa company yang [00:04:57–00:05:00] Masuk kepada Serembahat disebabkan [00:05:00–00:05:02] Untung dia atas daripada [00:05:02–00:05:03] RM300-400 ribu [semak: uncertain words, number or amount] [00:05:03–00:05:05] Mungkin RM600 ribu, berbaloi lah [semak: number or amount] [00:05:05–00:05:06] Takkan nak bayar 26% [semak: number or amount] [00:05:06–00:05:10] So macam tu lah, tu lah sebab dia kita tak nak [semak: uncertain words] [00:05:10–00:05:11] Suggest pakai enterprise [00:05:12–00:05:13] Mampus, bayar sampai [00:05:13–00:05:15] 30%, haa sudah [semak: uncertain words, number or amount] [00:05:15–00:05:17] 30% pula nak bayar [semak: number or amount] [00:05:17–00:05:20] Padahal kalau Serembahat, 24% je [semak: number or amount] [00:05:20–00:05:21] Maximum, macam tu lah kisahnya [semak: uncertain words] [00:05:22–00:05:23] So balik pada point tadi [semak: uncertain words] [00:05:23–00:05:26] Macam mana kita nak buat adjust ni [semak: uncertain words] [00:05:26–00:05:28] Kita panggil macam creative accounting [00:05:29–00:05:30] RM300,000 ni tadi [semak: number or amount] [00:05:30–00:05:31] Kita buat situasi yang selanjutnya [00:05:31–00:05:35] RM300,000 ni tolak dengan benda yang boleh deduct tax [semak: uncertain words, number or amount] [00:05:35–00:05:37] Contohnya kita ambil [00:05:38–00:05:41] Kita ambil sebagai allowance [semak: uncertain words] [00:05:42–00:05:43] Benda yang bukan gaji lah [00:05:43–00:05:45] Allowance kena eh [semak: uncertain words] [00:05:45–00:05:46] Leng chat sendiri lah eh [semak: uncertain words] [00:05:46–00:05:48] Mungkin kita ambil sebagai trip [00:05:48–00:05:50] Kita nak pergi travel kan [00:05:50–00:05:51] kita pergi travel under company [semak: uncertain words] [00:05:51–00:05:52] contohnya [00:05:52–00:05:53] trip travel [00:05:53–00:05:55] kita buat business trip [00:05:55–00:05:55] contohnya [00:05:55–00:05:57] kita adalah [00:05:57–00:05:58] declare declare declare declare [semak: uncertain words] [00:05:58–00:05:59] kereta pun parking kat sini [00:05:59–00:06:00] buat under company [00:06:00–00:06:01] macam-macam lah [00:06:01–00:06:02] pening-pening [00:06:02–00:06:03] lepas tu lah last [semak: uncertain words] [00:06:03–00:06:04] RM100,000 je untung [semak: number or amount] [00:06:04–00:06:05] sebab apa? [00:06:06–00:06:08] kereta semua masuk sini [00:06:08–00:06:08] tapi [00:06:09–00:06:10] bagi saya [00:06:10–00:06:11] tak clean lah [00:06:11–00:06:11] sebab [00:06:11–00:06:13] benda ni grey area [00:06:13–00:06:14] ada orang kata boleh [00:06:14–00:06:15] ada orang kata [00:06:15–00:06:16] spender pun boleh claim [00:06:16–00:06:18] contoh paling senang [00:06:18–00:06:19] kita pergi shopping [00:06:20–00:06:21] Kita pergi shopping [00:06:21–00:06:23] Pakai card company [semak: uncertain words] [00:06:23–00:06:24] Bayar je lah pakai card company [semak: uncertain words] [00:06:24–00:06:26] Lepas tu lepas dah beli-beli-beli [00:06:26–00:06:28] Satu receipt tu [semak: uncertain words] [00:06:28–00:06:31] Kita declare itu sebagai staff wellness [semak: uncertain words] [00:06:32–00:06:32] Boleh je [00:06:32–00:06:34] Tapi betul kelulus [00:06:34–00:06:36] Kalau betul-betul kena inquiry daripada LHDN [00:06:36–00:06:37] Lepaskah [00:06:37–00:06:38] So dia macam grey area [semak: uncertain words] [00:06:38–00:06:40] Ada yang kata boleh [semak: uncertain words] [00:06:40–00:06:41] Ada yang kata tak boleh [00:06:41–00:06:42] Jadi bagi saya [00:06:42–00:06:44] Saya syubaha-syubaha ni saya malas [semak: uncertain words] [00:06:44–00:06:44] Saya tak nak [semak: uncertain words] [00:06:44–00:06:45] Tak ada buat macam ni [semak: uncertain words] [00:06:45–00:06:48] Kita betul-betul berpartner dengan LHDN [00:06:48–00:06:50] apa yang betul-betul boleh didak, saya didak [semak: uncertain words] [00:06:51–00:06:52] education lah [semak: uncertain words] [00:06:52–00:06:54] staff punya expenses, tapi yang tak boleh didak [semak: uncertain words] [00:06:54–00:06:56] kita bayar je full, jadi bagi saya [00:06:56–00:06:58] tak payahlah nak fikir hack-hack apa semua ni [00:06:58–00:07:00] buat rugi masa je, bayar je lah [00:07:00–00:07:02] tax, yang kita boleh didak, didak [semak: uncertain words] [00:07:02–00:07:04] yang tak boleh didak, bayar je full, tak apa [semak: uncertain words] [00:07:04–00:07:06] don't worry, ok, ada kad baromid [semak: uncertain words] [00:07:06–00:07:08] malifia kat situ, ada keberkatan kat situ [00:07:09–00:07:10] so katalah untung besar kita [semak: uncertain words] [00:07:10–00:07:11] PBT kita, untung [00:07:12–00:07:14] PBT before tax kita adalah ni [00:07:14–00:07:16] 24% daripada situ adalah RM2,400 [semak: uncertain words, number or amount] [00:07:16–00:07:17] so kita punya PATG RM1,600 [semak: uncertain words, number or amount] [00:07:17–00:07:18] Macam itulah kiraan dia. [00:07:20–00:07:20] Ini contoh. [00:07:21–00:07:23] Accounting PBT yang kita kira. [00:07:24–00:07:26] Tambah expenses yang tidak dibenarkan. [00:07:27–00:07:28] Expenses yang tidak dibenarkan. [00:07:30–00:07:31] Tidak dibenarkan. [00:07:31–00:07:32] Okeylah. [00:07:32–00:07:33] Tidak dibenarkan untuk potong. [00:07:34–00:07:35] Adalah RM10,000. [semak: number or amount] [00:07:35–00:07:36] Apa benda expenses yang tak dibenarkan? [00:07:37–00:07:37] Takpelah. [00:07:37–00:07:38] Layaknya lah. [semak: uncertain words] [00:07:39–00:07:40] Tolak allowance yang layak. [00:07:40–00:07:42] Kita boleh didak-didak benda RM5,000. [semak: number or amount] [00:07:43–00:07:45] Jadi, chargeable income RM105,000. [semak: number or amount] [00:07:45–00:07:46] Tax 24%. [semak: number or amount] [00:07:46–00:07:47] Contohnya macam itu. [semak: uncertain words] [00:07:47–00:07:53] Jadi dekat sini yang banyak kena didak ni biasanya yang kita boleh dapat tax exemption, pengecualian cukai. [semak: uncertain words] [00:07:53–00:07:56] Kita tengok pula tutorial pandu video yang seterusnya. [semak: uncertain words]