{"id":3039,"date":"2021-03-12T12:16:42","date_gmt":"2021-03-12T04:16:42","guid":{"rendered":"https:\/\/malayacorporate.com\/?post_type=article&p=3039"},"modified":"2021-04-05T09:46:36","modified_gmt":"2021-04-05T01:46:36","slug":"what-is-irbm-lhdn-and-what-do-they-do","status":"publish","type":"article","link":"https:\/\/malayacorporate.com\/my\/article\/what-is-irbm-lhdn-and-what-do-they-do\/","title":{"rendered":"Apakah IRBM\/LHDN dan Apa yang Mereka Lakukan?"},"content":{"rendered":"
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Apakah IRBM\/LHDN dan apa yang mereka lakukan?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Lembaga Hasil Dalam Negeri Malaysia (LHDN) dianggap sebagai salah satu agensi terpenting di Malaysia. Mari baca apa sebenarnya yang dilakukan oleh LHDN.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Oleh AZIZAM AZIZAN<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Lembaga Hasil Dalam Negeri Malaysia (LHDNM), juga dikenali sebagai Lembaga Hasil\nDalam Negeri (LHDN) di Malaysia adalah salah satu agensi utama yang bertanggungjawab\nmengumpulkan hasil bagi Kementerian Kewangan. Kementerian Kewangan, juga dikenal\nsebagai MOF, adalah badan pengelola yang bertanggung jawab atas semua pengeluaran dan\npeningkatan pendapatan pemerintah. MOF bertanggungjawab untuk pembangunan dasar\nekonomi dan menyediakan belanjawan persekutuan setiap tahun untuk Malaysia.\nLHDN ditubuhkan sesuai dengan Akta Lembaga Hasil Dalam Negeri Malaysia 1995 untuk\nmemberikannya lebih banyak autonomi terutama dalam pengurusan kewangan dan personel\nserta meningkatkan kualiti dan keberkesanan pentadbiran cukai.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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PERANAN DAN TANGGUNGJAWAB LHDN<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Peranan dan tanggungjawab\nutama LHDN dapat diringkaskan sebagai bertanggungjawab terhadap keseluruhan\npentadbiran cukai langsung yang termasuk dalam tindakan berikut:
1. Akta Petroleum (Cukai Pendapatan) 1967
2. Akta Cukai Keuntungan Harta Tanah 1976
3. Akta Cukai Pendapatan 1967
4. Akta Penggalakan Pelaburan 1986
5. Akta Cukai Aktiviti Perniagaan Luar Pantai Labuan tahun 1990
6. Akta Setem 1949<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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FUNGSI DAN TUGAS LHDN<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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LHDN bertanggungjawab untuk fungsi dan tugas berikut:<\/strong><\/span>
1. Bertindak sebagai ejen Kerajaan dan memberikan perkhidmatan dalam mentadbir,\nmenilai, mengumpulkan dan menguatkuasakan pembayaran berbagai jenis pajak\n(cukai pendapatan, cukai pendapatan petroleum, cukai keuntungan harta tanah, duti\nharta tanah, duti setem dan cukai lain seperti boleh dipersetujui antara Kerajaan dan
Lembaga Pengarah)<\/p>

2. Untuk mengambil bahagian di dalam atau di luar Malaysia dalam hal perkara yang\nberkaitan dengan percukaian.<\/p>

3. Untuk memberikan nasihat kepada pemerintah mengenai segala hal yang berkaitan\ndengan
percukaian, selain diminta untuk berhubungan dengan kementerian dan\nbadan-badan berkanun yang sesuai.<\/p>

4. Untuk melaksanakan fungsi lain seperti yang diberikan oleh Lembaga oleh undang-undang bertulis yang lain.<\/p>

5. Bertindak sebagai ejen pungutan untuk dan bagi pihak mana-mana badan yang\nterlibat dalam pemulihan pinjaman yang perlu dibayar.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\n\t\t\t\t\t\tPERLUKAN MAKLUMAT LANJUT? MALAYA CORPORATE DI SINI UNTUK MEMBANTU ANDA\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\tKLIK Pautan DI BAWAH UNTUK BANTUAN!\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\n\t\t\t\t\t\tHUBUNGI KAMI!\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"featured_media":3041,"template":"","meta":{"_acf_changed":false,"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}}},"class_list":["post-3039","article","type-article","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"\nWhat is IRBM\/LHDN and What Do They Do? -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/malayacorporate.com\/my\/article\/what-is-irbm-lhdn-and-what-do-they-do\/\" \/>\n<meta property=\"og:locale\" content=\"ms_MY\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What is IRBM\/LHDN and What Do They Do? -\" \/>\n<meta property=\"og:description\" content=\"Inland Revenue Board Malaysia (IRBM) is considered as one of the most important agency in Malaysia. 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