{"id":3537,"date":"2021-06-26T10:51:00","date_gmt":"2021-06-26T02:51:00","guid":{"rendered":"https:\/\/malayacorporate.com\/?post_type=article&#038;p=3537"},"modified":"2021-08-08T17:26:56","modified_gmt":"2021-08-08T09:26:56","slug":"what-is-actually-corporate-tax-in-malaysia","status":"publish","type":"article","link":"https:\/\/malayacorporate.com\/my\/article\/what-is-actually-corporate-tax-in-malaysia\/","title":{"rendered":"Apa Itu Cukai Korporat ?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"3537\" class=\"elementor elementor-3537\" data-elementor-post-type=\"article\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2d43c353 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2d43c353\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_bottom&quot;:&quot;clouds&quot;,&quot;shape_divider_bottom_negative&quot;:&quot;yes&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"true\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 283.5 27.8\" preserveaspectratio=\"xMidYMax slice\">\n\t<path class=\"elementor-shape-fill\" d=\"M265.8 3.5c-10.9 0-15.9 6.2-15.9 6.2s-3.6-3.5-9.2-.9c-9.1 4.1-4.4 13.4-4.4 13.4s-1.2.2-1.9.9c-.6.7-.5 1.9-.5 1.9s-1-.5-2.3-.2c-1.3.3-1.6 1.4-1.6 1.4s.4-3.4-1.5-5c-3.9-3.4-8.3-.2-8.3-.2s-.6-.7-.9-.9c-.4-.2-1.2-.2-1.2-.2s-4.4-3.6-11.5-2.6-10.4 7.9-10.4 7.9-.5-3.3-3.9-4.9c-4.8-2.4-7.4 0-7.4 0s2.4-4.1-1.9-6.4-6.2 1.2-6.2 1.2-.9-.5-2.1-.5-2.3 1.1-2.3 1.1.1-.7-1.1-1.1c-1.2-.4-2 0-2 0s3.6-6.8-3.5-8.9c-6-1.8-7.9 2.6-8.4 4-.1-.3-.4-.7-.9-1.1-1-.7-1.3-.5-1.3-.5s1-4-1.7-5.2c-2.7-1.2-4.2 1.1-4.2 1.1s-3.1-1-5.7 1.4-2.1 5.5-2.1 5.5-.9 0-2.1.7-1.4 1.7-1.4 1.7-1.7-1.2-4.3-1.2c-2.6 0-4.5 1.2-4.5 1.2s-.7-1.5-2.8-2.4c-2.1-.9-4 0-4 0s2.6-5.9-4.7-9c-7.3-3.1-12.6 3.3-12.6 3.3s-.9 0-1.9.2c-.9.2-1.5.9-1.5.9S99.4 3 94.9 3.9c-4.5.9-5.7 5.7-5.7 5.7s-2.8-5-12.3-3.9-11.1 6-11.1 6-1.2-1.4-4-.7c-.8.2-1.3.5-1.8.9-.9-2.1-2.7-4.9-6.2-4.4-3.2.4-4 2.2-4 2.2s-.5-.7-1.2-.7h-1.4s-.5-.9-1.7-1.4-2.4 0-2.4 0-2.4-1.2-4.7 0-3.1 4.1-3.1 4.1-1.7-1.4-3.6-.7c-1.9.7-1.9 2.8-1.9 2.8s-.5-.5-1.7-.2c-1.2.2-1.4.7-1.4.7s-.7-2.3-2.8-2.8c-2.1-.5-4.3.2-4.3.2s-1.7-5-11.1-6c-3.8-.4-6.6.2-8.5 1v21.2h283.5V11.1c-.9.2-1.6.4-1.6.4s-5.2-8-16.1-8z\"\/>\n<\/svg>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3c6be29a\" data-id=\"3c6be29a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-187bfbff elementor-widget elementor-widget-heading\" data-id=\"187bfbff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\">Apa Itu Cukai Korporat ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-484e81bb elementor-widget elementor-widget-text-editor\" data-id=\"484e81bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Cukai korporat perlu dibayar oleh syarikat-syarikat yang yang memperoleh pendapatan di dalam dan di luar Malaysia. Kami akan terangkan apakah cukai korporat di Malaysia, siapa yang perlu membayarnya,bilakah perlu membuat bayaran, serta cara mengira cukai korporat di Malaysia.\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1823523e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1823523e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1566696c\" data-id=\"1566696c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-53761693 elementor-widget elementor-widget-image\" data-id=\"53761693\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" data-attachment-id=\"4017\" data-permalink=\"https:\/\/malayacorporate.com\/my\/about-us\/logo-m-new-3\/\" data-orig-file=\"https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2021\/05\/Logo-M-New.jpg?fit=1000%2C500&amp;ssl=1\" data-orig-size=\"1000,500\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;1&quot;}\" data-image-title=\"Logo-M-New\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2021\/05\/Logo-M-New.jpg?fit=1000%2C500&amp;ssl=1\" width=\"1000\" height=\"500\" src=\"https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2021\/05\/Logo-M-New.jpg?fit=1000%2C500&amp;ssl=1\" class=\"attachment-large size-large wp-image-4017\" alt=\"\" srcset=\"https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2021\/05\/Logo-M-New.jpg?w=1000&amp;ssl=1 1000w, https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2021\/05\/Logo-M-New.jpg?resize=300%2C150&amp;ssl=1 300w, https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2021\/05\/Logo-M-New.jpg?resize=768%2C384&amp;ssl=1 768w, https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2021\/05\/Logo-M-New.jpg?resize=16%2C8&amp;ssl=1 16w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e77fe6a elementor-widget elementor-widget-heading\" data-id=\"5e77fe6a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">By MALAYA CORPORATE<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59ae42bd elementor-widget elementor-widget-spacer\" data-id=\"59ae42bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a3ba74a elementor-widget elementor-widget-text-editor\" data-id=\"7a3ba74a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Cukai Korporat dikenakan ke atas semua perniagaan yang berdaftar di Malaysia. Ianya tertakluk kepada semua keuntungan perniagaan yang dijalankan dalam Malaysia. Setiap syarikat boleh membuat pengiraan cukai korporat  dengan sendiri melalui fungsi pengiraan cukai korporat dengan sistem Skim Taksiran Cukai (SAS) .  Kini anda tidak perlu lagi mengira, menghantar penyata serta membuat bayaran secara manual di kaunter. semuanya boleh dilakukan di atas talian dengan sistem SAS.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-66671fba elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"66671fba\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5ed18e95\" data-id=\"5ed18e95\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-11771bae elementor-widget elementor-widget-image\" data-id=\"11771bae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" data-attachment-id=\"3540\" data-permalink=\"https:\/\/malayacorporate.com\/my\/article\/what-is-actually-corporate-tax-in-malaysia\/corporate-tax-turkey-800-341\/\" data-orig-file=\"https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2021\/04\/corporate-tax-turkey-800-341.jpg?fit=800%2C341&amp;ssl=1\" data-orig-size=\"800,341\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"corporate-tax-turkey-800-341\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2021\/04\/corporate-tax-turkey-800-341.jpg?fit=800%2C341&amp;ssl=1\" width=\"800\" height=\"341\" src=\"https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2021\/04\/corporate-tax-turkey-800-341.jpg?fit=800%2C341&amp;ssl=1\" class=\"attachment-large size-large wp-image-3540\" alt=\"\" srcset=\"https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2021\/04\/corporate-tax-turkey-800-341.jpg?w=800&amp;ssl=1 800w, https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2021\/04\/corporate-tax-turkey-800-341.jpg?resize=300%2C128&amp;ssl=1 300w, https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2021\/04\/corporate-tax-turkey-800-341.jpg?resize=768%2C327&amp;ssl=1 768w, https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2021\/04\/corporate-tax-turkey-800-341.jpg?resize=16%2C7&amp;ssl=1 16w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-79920276 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"79920276\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5365a578\" data-id=\"5365a578\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a63bf70 elementor-widget elementor-widget-heading\" data-id=\"a63bf70\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"> Berapakah Kadar Cukai Korporat di Malaysia?<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-21cfff81 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"21cfff81\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4b9e6315\" data-id=\"4b9e6315\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7d821beb elementor-widget elementor-widget-text-editor\" data-id=\"7d821beb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Bermula tahun 2020, syarikat permastautin yang menjalankan perniagaan di Malaysia dikenakan 24% kadar cukai korporat setahun. Jumlah ini adalah lebih rendah dari tahun-tahun sebelumnya. Perniagaan Kecil-Sederhana (PKS) pula dikenakan cukai korporat yang berbeza dari syarikat permastautin. Syarikat yang menjalankan perniagaan dengan modal berbayar kurang dari RM2.5 juta dikategorikan sebagai PKS.<\/p><p>Penilaian kadar cukai dilakukan pada setiap penghujung tahun perniagaan . Sekiranya pendapatan bercukai  tahun pertama PKS tersebut adalah RM500,000.00, syarikat tersebut akan dikenakan kadar cukai 18%. Sekiranya pendapatan mencecah had pendapatan bercukai, kadar cukai yang dikenakan adalah 24%. Bagi syarikat non-resident pula, cukai yang dikenakan adalah 24% dari kadar keuntungan syarikat.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6c48427 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6c48427\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-12f7433\" data-id=\"12f7433\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-add93da elementor-widget elementor-widget-heading\" data-id=\"add93da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Berapakah jumlah cukai syarikat yang saya perlu bayar ?<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8de8a66 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8de8a66\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2b45a76\" data-id=\"2b45a76\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bdefa21 elementor-widget elementor-widget-text-editor\" data-id=\"bdefa21\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Kebiasaannya, kos yang dibenarkan dikecualikan daripada pendapatan bercukai. Kos ini dianggap sebagai kos operasi syarikat. Keuntungan yang dikenakan cukai perlu dirujuk pada Akta Cukai Pendapatan tahun 1967. (ITA).<\/p><p>Keuntungan yang dikenakan cukai dan tidak dikenakan cukai, serta pendapatan terkecuali, tertakluk kepada akta ini . Ia juga mengambil kira elaun pelaburan semula \/ modal, serta perbelanjaan yang dibawa ke hadapan \/ tahun semasa. Semua kos ini diambil kira sewaktu pengiraan cukai korporat.\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5cec70b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5cec70b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-df3e41a\" data-id=\"df3e41a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-315cbb8 elementor-widget elementor-widget-heading\" data-id=\"315cbb8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Cara Mengira Cukai Korporat di Malaysia<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3e53024 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3e53024\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-342a787\" data-id=\"342a787\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1f6a083 elementor-widget elementor-widget-text-editor\" data-id=\"1f6a083\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Cukai korporat dikira dari keuntungan bersih setiap syarikat. Keuntungan bersih adalah jumlah pendapatan syarikat selepas ditolak  pelbagai kos dan perbelanjaan syarikat sepanjang tahun tersebut.<\/p><p>Cara pengiraan cukai korporat di Malaysia dijelaskan dalam jadual di bawah.<\/p><table><tbody><tr><td width=\"337\"><p><strong>Modal berbayar sehingga RM 2.5 juta atau kurang<\/strong><\/p><\/td><td width=\"105\"><p><strong>Nilai<\/strong><\/p><\/td><\/tr><tr><td width=\"337\"><p>Pada pendapatan pertama RM 600,000 yang boleh dikenakan<\/p><\/td><td width=\"105\"><p>17%<\/p><\/td><\/tr><tr><td width=\"337\"><p>Daripada pendapatan bercukai melebihi RM 600,000<\/p><\/td><td width=\"105\"><p>24%<\/p><\/td><\/tr><tr><td width=\"337\"><p><strong>Modal berbayar melebihi RM 2.5 juta<\/strong><\/p><\/td><td width=\"105\"><p><strong>Nilai<\/strong><\/p><\/td><\/tr><tr><td width=\"337\"><p>Kadar rata<\/p><\/td><td width=\"105\"><p>24%<\/p><\/td><\/tr><\/tbody><\/table>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ce1a9a1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ce1a9a1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-03e5630\" data-id=\"03e5630\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2b08b31 elementor-widget elementor-widget-image\" data-id=\"2b08b31\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" data-attachment-id=\"3539\" data-permalink=\"https:\/\/malayacorporate.com\/my\/article\/what-is-actually-corporate-tax-in-malaysia\/vietnam-corporate-tax\/\" data-orig-file=\"https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2021\/04\/vietnam-corporate-tax.png?fit=750%2C422&amp;ssl=1\" data-orig-size=\"750,422\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"vietnam-corporate-tax\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2021\/04\/vietnam-corporate-tax.png?fit=750%2C422&amp;ssl=1\" width=\"750\" height=\"422\" src=\"https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2021\/04\/vietnam-corporate-tax.png?fit=750%2C422&amp;ssl=1\" class=\"attachment-large size-large wp-image-3539\" alt=\"\" srcset=\"https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2021\/04\/vietnam-corporate-tax.png?w=750&amp;ssl=1 750w, https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2021\/04\/vietnam-corporate-tax.png?resize=300%2C169&amp;ssl=1 300w, https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2021\/04\/vietnam-corporate-tax.png?resize=16%2C9&amp;ssl=1 16w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/>\t\t\t\t\t\t\t\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4080fe5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4080fe5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d435663\" data-id=\"d435663\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-15cc64a elementor-widget elementor-widget-heading\" data-id=\"15cc64a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Siapa Yang Perlu Membayar Cukai Korporat?<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-38551bc5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"38551bc5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1af5519\" data-id=\"1af5519\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3372ebfe elementor-widget elementor-widget-text-editor\" data-id=\"3372ebfe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Semua syarikat yang berdaftar di Malaysia perlu membayar cukai korporat (Sendirian Berhad dan Berhad). \n\nSekiranya anda ingin tahu tentang cara mendaftar syarikat Sdn Bhd, klik link di bawah artikel ini<\/p><p>Jenis-jenis syarikat berikut yang menjalankan perniagaan di Malaysia diwajibkan membayar cukai korporat :<\/p><ul><li>Syarikat berhad awam dan swasta<\/li><li>Kepercayaan perniagaan<\/li><li>Perkongsian<\/li><li>Perkongsian liabiliti terhad\u00a0<\/li><li>Cawangan syarikat asing<\/li><\/ul><p>Semua entiti korporat ini dikenakan cukai berdasarkan keuntungan yang dihasilkan dari perniagaan di dalam negara Malaysia. Keuntungan hasil perniagaan di luar negara tidak tertakluk pada cukai ini. Akan tetapi perniagaan berkaitan pengangkutan udara, banking, insurans dan kurier tidak termasuk dalam pengecualian ini<\/p><p>Keuntungan yang dikenakan cukai merangkumi semua bentuk keuntungan yang biasanya diperoleh dari pelbagai projek perniagaan di Malaysia. Keuntungan \/ keuntungan dari syarikat, pajakan, dividen, insurans, dan beberapa bentuk pendapatan yang dikenakan cukai.<\/p><p>Dividen, sebaliknya, tidak dikenakan cukai dan tertakluk pada Sistem Tingkatan Tunggal (STS). Oleh itu, keuntungan berdasarkan dividen tidak dikenakan cukai. Akan tetapi terdapat beberapa pengecualian dari perkara ini.Sebagai contoh, keuntungan yang diperolehi dari pelupusan harta syarikat adalah termasuk dalam kategori dividen.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d635c64 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d635c64\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-beb8320\" data-id=\"beb8320\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8c26fa3 elementor-widget elementor-widget-heading\" data-id=\"8c26fa3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Langkah-Langah Memfailkan Cukai Korporat<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-152058b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"152058b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8858389\" data-id=\"8858389\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0d8a387 elementor-widget elementor-widget-text-editor\" data-id=\"0d8a387\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol><li>Ketika memfailkan cukai korporat, syarikat mesti mengambil langkah di bawah.<\/li><\/ol><ul><li>Sama ada melalui e-Filing (e-CP204) atau dengan menghantarnya ke Pusat Pemprosesan LHDNM, syarikat mesti mendaftarkan jumlah cukai yang perlu dibayar.<\/li><li>Anggaran tarikh akhir pemfailan cukai untuk perniagaan baru adalah tiga bulan selepas mula beroperasi.<\/li><li>Perniagaan sedia ada  mesti mendaftarkan jumlah cukai yang perlu dibayar selewat-lewatnya 30 hari sebelum permulaan tahun baru perniagaan<\/li><\/ul><ol start=\"2\"><li>Syarikat perlu membayar cukai syarikat sebelum atau pada hari ke-10 setiap bulan dengan menggunakan CP207. Bagi syarikat baru pula, cukai syarikat perlu dibayar bermula dari bulan ke 6 dari tarikh mula perniagaan.<\/li><\/ol><ul><li>Syarikat sedia ada perlu membuat bayaran pada bulan ke 2 dari tarikh permulaan tahun syarikat<\/li><\/ul><ol start=\"3\"><li>Seterusnya, gunakan kemudahan e-Filing (e-C) atau hantarkan Borang C ke Pusat Pemprosesan LHDNM.<\/li><\/ol>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6f96c83 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6f96c83\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6346a6a2\" data-id=\"6346a6a2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5dbe30e3 elementor-pagination-position-inside elementor-widget elementor-widget-image-carousel\" data-id=\"5dbe30e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;slides_to_show&quot;:&quot;1&quot;,&quot;navigation&quot;:&quot;dots&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;infinite&quot;:&quot;yes&quot;,&quot;effect&quot;:&quot;slide&quot;,&quot;speed&quot;:500}\" data-widget_type=\"image-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-image-carousel-wrapper swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Imej Karusel\" dir=\"ltr\">\n\t\t\t<div class=\"elementor-image-carousel swiper-wrapper\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 of 1\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2021\/04\/singapore-corporate-tax-rates-for-startups.jpg?fit=800%2C450&amp;ssl=1\" alt=\"singapore-corporate-tax-rates-for-startups\" \/><\/figure><\/div>\t\t\t<\/div>\n\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-62240d6b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"62240d6b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-37e6fe29\" data-id=\"37e6fe29\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1f8076ff elementor-widget elementor-widget-heading\" data-id=\"1f8076ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Bilakah Anda Perlu Membayar Cukai Korporat?<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5606915c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5606915c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-40d4eb0f\" data-id=\"40d4eb0f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7009a475 elementor-widget elementor-widget-text-editor\" data-id=\"7009a475\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Perniagaan yang baru didaftar mesti mengemukakan anggaran cukai yang perlu dibayar dalam masa 3 bulan perniagaan bermula.  Bermula bulan ke-6 tahun perniagaan, syarikat boleh mula membuat bayaran cukai syarikat secara bulanan (sebelum 15hb setiap bulan)<\/p><p>Setiap perniagaan mesti memfailkan cukainya melalui platform e-filing setelah tahun taksiran selesai. Sekiranya jumlah sebenar cukai yang perlu dibayar melebihi jumlah anggaran yang telah dibayar sebelumnya, baki tertunggak hendaklah dibayar .  Sebaliknya, jika cukai sebenar kurang dari anggaran,  syarikat anda layak mendapat bayaran balik dari jumlah yang lebih tersebut.<\/p><p>Bagi syarikat Sdn Bhd dengan modal berbayar kurang dari 2.5 juta ringgit, kriteria yang berbeza dikenakan.  Syarikat-syarikat ini tidak perlu memfailkan cukai bagi 2 tahun pertama perniagaan bermula.\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6e92c9f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6e92c9f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fa7ddf7\" data-id=\"fa7ddf7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f3afee3 elementor-widget elementor-widget-heading\" data-id=\"f3afee3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Adakah Cukai Korporat adalah Kos?<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-61d6795 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"61d6795\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9817b3b\" data-id=\"9817b3b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-61ea00b elementor-widget elementor-widget-text-editor\" data-id=\"61ea00b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Cukai atas pendapatan bersih mesti dibayar oleh syarikat. Keuntungan ini tidak dikira sebagai kos menjalankan perniagaan. Oleh yang demikian, cukai syarikat tidak boleh dianggap sebagai perbelanjaan (overhead) sesuatu syarikat. \n\nKeuntungan syarikat kebiasaannya terbahagi kepada 2 kategori :<\/p><p><strong>Jenis pertama : pendapatan tertahan, iaitu aset yang disimpan oleh perniagaan untuk menampung kerugian atau pengembangan syarikat. (buffer)<\/strong><\/p><p><strong>Jenis kedua :  merangkumi pembahagian faedah \/ dividen, yang tidak diambil kira semasa menilai cukai syarikat di Malaysia.<\/strong><\/p><p>Berikut adalah beberapa perbelanjaan perniagaan yang boleh dikurangkan yang paling terkenal:<\/p><ul><li>Kos permulaan<\/li><li>Perbelanjaan operasi<\/li><li>Perbelanjaan iklan\u00a0<\/li><li>Gaji dan bonus<\/li><li>Perbelanjaan untuk insurans perubatan pekerja dan rancangan persaraan<\/li><\/ul>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4fd9557b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4fd9557b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-752169ca\" data-id=\"752169ca\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-61e600a9 elementor-cta--layout-image-right elementor-cta--valign-middle elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"61e600a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2020\/05\/DSC_8294.jpg?fit=3579%2C2448&#038;ssl=1);\" role=\"img\" aria-label=\"DSC_8294\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\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<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\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<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-md\" href=\"https:\/\/malayacorporate.com\/contact-us\/\">\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":3541,"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-3537","article","type-article","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What is Actually Corporate Tax in Malaysia ? -<\/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-actually-corporate-tax-in-malaysia\/\" \/>\n<meta property=\"og:locale\" content=\"ms_MY\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What is Actually Corporate Tax in Malaysia ? -\" \/>\n<meta property=\"og:description\" content=\"For a corporation involved in insurance, air transportation, sea transportation, or finance, corporate tax is paid to the resident company or Sdn Bhd earning revenue both inside and outside Malaysia. 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