{"id":7973,"date":"2025-07-11T09:28:37","date_gmt":"2025-07-11T01:28:37","guid":{"rendered":"https:\/\/adventus-consult.com\/artikel\/pemprosesan-gaji\/potongan-cukai-bulanan-pcb\/"},"modified":"2025-07-13T10:49:01","modified_gmt":"2025-07-13T02:49:01","slug":"potongan-cukai-bulanan","status":"publish","type":"page","link":"https:\/\/adventus-consult.com\/ms\/artikel\/pemprosesan-gaji\/potongan-cukai-bulanan\/","title":{"rendered":"Memahami PCB"},"content":{"rendered":"<style>.kb-row-layout-id7936_618255-b8 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id7936_618255-b8 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id7936_618255-b8 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:80%;margin-left:auto;margin-right:auto;padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id7936_618255-b8 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id7936_618255-b8 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id7936_618255-b8 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id7936_618255-b8 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column7936_4b6322-75 > .kt-inside-inner-col,.kadence-column7936_4b6322-75 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column7936_4b6322-75 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column7936_4b6322-75 > .kt-inside-inner-col{flex-direction:column;}.kadence-column7936_4b6322-75 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column7936_4b6322-75 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column7936_4b6322-75{position:relative;}@media all and (max-width: 1024px){.kadence-column7936_4b6322-75 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column7936_4b6322-75 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column7936_4b6322-75\"><div class=\"kt-inside-inner-col\"><style>.kb-row-layout-id7936_28f3b5-3e > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id7936_28f3b5-3e > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id7936_28f3b5-3e > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 2fr) minmax(0, 1fr);}.kb-row-layout-id7936_28f3b5-3e > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id7936_28f3b5-3e > .kt-row-column-wrap{grid-template-columns:minmax(0, 2fr) minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id7936_28f3b5-3e > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id7936_28f3b5-3e alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-left-golden kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column7936_0de8aa-1f > .kt-inside-inner-col{display:flex;}.kadence-column7936_0de8aa-1f > .kt-inside-inner-col,.kadence-column7936_0de8aa-1f > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column7936_0de8aa-1f > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column7936_0de8aa-1f > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column7936_0de8aa-1f > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column7936_0de8aa-1f{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7936_0de8aa-1f{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7936_0de8aa-1f > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column7936_0de8aa-1f > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column7936_0de8aa-1f{position:relative;}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column7936_0de8aa-1f{align-self:center;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7936_0de8aa-1f{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7936_0de8aa-1f > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column7936_0de8aa-1f > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kt-row-column-wrap > .kadence-column7936_0de8aa-1f{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7936_0de8aa-1f{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7936_0de8aa-1f > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column7936_0de8aa-1f > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column7936_0de8aa-1f\"><div class=\"kt-inside-inner-col\">\n<p class=\"wp-block-paragraph\">Di Malaysia, Potongan Cukai Bulanan (PCB) atau Potongan Cukai Bulanan ialah sistem di mana majikan memotong cukai pendapatan bulanan daripada gaji pekerja mereka dan menghantarnya kepada LHDN (Lembaga Hasil Dalam Negeri Malaysia).<\/p>\n<\/div><\/div>\n\n\n<style>.kadence-column7936_d76518-b7 > .kt-inside-inner-col{display:flex;}.kadence-column7936_d76518-b7 > .kt-inside-inner-col,.kadence-column7936_d76518-b7 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column7936_d76518-b7 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column7936_d76518-b7 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column7936_d76518-b7 > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column7936_d76518-b7{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7936_d76518-b7{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7936_d76518-b7 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column7936_d76518-b7 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column7936_d76518-b7{position:relative;}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column7936_d76518-b7{align-self:center;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7936_d76518-b7{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7936_d76518-b7 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column7936_d76518-b7 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kt-row-column-wrap > .kadence-column7936_d76518-b7{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7936_d76518-b7{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7936_d76518-b7 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column7936_d76518-b7 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column7936_d76518-b7\"><div class=\"kt-inside-inner-col\"><div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/07\/potongan-cukai-bulanan.jpg\" alt=\"potongan cukai bulanan\" class=\"wp-image-7984\" title=\"potongan cukai bulanan\" srcset=\"https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/07\/potongan-cukai-bulanan.jpg 1024w, https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/07\/potongan-cukai-bulanan-300x169.jpg 300w, https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/07\/potongan-cukai-bulanan-768x432.jpg 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div><\/div><\/div>\n\n<\/div><\/div>\n\n\n<h3 class=\"wp-block-heading\"><strong>Gambaran keseluruhan Formula<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">PCB biasanya dikira sebagai:  <\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"407\" height=\"59\" src=\"https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/07\/image-1.png\" alt=\"Formula PCB\" class=\"wp-image-7940\" title=\"Formula PCB\" srcset=\"https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/07\/image-1.png 407w, https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/07\/image-1-300x43.png 300w\" sizes=\"(max-width: 407px) 100vw, 407px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">Tetapi untuk sampai ke tahap ini, anda perlu mengira Pendapatan Bercukai terlebih dahulu, yang dilakukan dalam beberapa langkah.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Pengiraan Manual Langkah demi Langkah<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Langkah 1: Tentukan Pendapatan Kasar Bulanan<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ini termasuk:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gaji pokok<\/li>\n\n\n\n<li>Lebih masa<\/li>\n\n\n\n<li>Bonus<\/li>\n\n\n\n<li>Suruhanjaya<\/li>\n\n\n\n<li>Elaun (yang boleh dikenakan cukai)<\/li>\n\n\n\n<li>Faedah-dalam-jenis<\/li>\n\n\n\n<li>Perkuisit<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Kecualikan faedah tidak bercukai seperti elaun perjalanan (sehingga had), caruman majikan KWSP (sehingga had), atau faedah perubatan.<\/em><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Langkah 2: Potong Pelepasan dan Potongan Cukai Bulanan yang Diluluskan<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ini termasuk:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>item<\/th><th>Penerangan<\/th><th>Had Maks (Tahunan)<\/th><\/tr><\/thead><tbody><tr><td>Caruman KWSP<\/td><td>Sehingga RM4,000\/tahun<\/td><td>RM333.33\/bulan<\/td><\/tr><tr><td>PERKESO &amp; EIS<\/td><td>Jumlah penuh<\/td><td>Berbeza-beza<\/td><\/tr><tr><td>Insurans Hayat (jika tidak dituntut di bawah KWSP)<\/td><td>RM3,000\/tahun<\/td><td>RM250\/sebulan<\/td><\/tr><tr><td>Zakat<\/td><td>Boleh rebat penuh<\/td><td>Dibayar sebenar<\/td><\/tr><tr><td>Bantuan Peribadi<\/td><td>RM9,000\/tahun<\/td><td>RM750\/sebulan<\/td><\/tr><tr><td>Pelepasan Pasangan<\/td><td>RM4,000\/tahun (jika berkenaan)<\/td><td>RM333.33\/bulan<\/td><\/tr><tr><td>Bantuan Kanak-kanak<\/td><td>RM2,000\u2013RM6,000\/tahun bagi setiap kanak-kanak<\/td><td>RM166.67\u2013RM500\/bulan<\/td><\/tr><tr><td>Lain-lain<\/td><td>Yuran pendidikan, perbelanjaan perubatan, dsb.<\/td><td>Berbeza-beza<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Langkah 3: Kira Pendapatan Bercukai<\/strong><\/h3>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">Pendapatan Bercukai=Pendapatan Kasar\u2212Pelepasan Diluluskan<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Langkah 4: Gunakan Kadar Cukai ke atas Pendapatan Bercukai<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Malaysia mempunyai kadar cukai pendapatan yang progresif, contohnya (setakat YA2024):<\/p>\n\n\n<style>.kb-row-layout-wrap.wp-block-kadence-rowlayout.kb-row-layout-id7936_391270-bb{margin-bottom:var(--global-kb-spacing-sm, 1.5rem);}.kb-row-layout-id7936_391270-bb > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id7936_391270-bb > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id7936_391270-bb > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:50%;margin-left:auto;margin-right:auto;padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id7936_391270-bb > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id7936_391270-bb > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id7936_391270-bb > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id7936_391270-bb alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column7936_2ede0a-91 > .kt-inside-inner-col,.kadence-column7936_2ede0a-91 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column7936_2ede0a-91 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column7936_2ede0a-91 > .kt-inside-inner-col{flex-direction:column;}.kadence-column7936_2ede0a-91 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column7936_2ede0a-91 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column7936_2ede0a-91{position:relative;}@media all and (max-width: 1024px){.kadence-column7936_2ede0a-91 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column7936_2ede0a-91 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column7936_2ede0a-91\"><div class=\"kt-inside-inner-col\">\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Pendapatan Bercukai (RM)<\/th><th class=\"has-text-align-center\" data-align=\"center\">Kadar Cukai (%)<\/th><\/tr><\/thead><tbody><tr><td>0 \u2013 5,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">0%<\/td><\/tr><tr><td>5,001 \u2013 20,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">1%<\/td><\/tr><tr><td>20,001 \u2013 35,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">3%<\/td><\/tr><tr><td>35,001 \u2013 50,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">6%<\/td><\/tr><tr><td>50,001 \u2013 70,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">11%<\/td><\/tr><tr><td>70,001 \u2013 100,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">19%<\/td><\/tr><tr><td>&#8230;<\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8230;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">Anda boleh melihat senarai yang disediakan oleh LHDN di sini <a href=\"https:\/\/www.hasil.gov.my\/individu\/kitaran-cukai-individu\/lapor-pendapatan\/kadar-cukai\/\" target=\"_blank\" rel=\"noopener\" title=\"Kadar cukai peribadi LHDN\">Kadar Cukai<\/a> .<\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n\n\n<p class=\"wp-block-paragraph\">Cukai bulanan dikira berdasarkan jumlah pendapatan pekerja setakat tahun ini, dengan pendapatan yang lebih tinggi dikenakan cukai pada kadar yang lebih tinggi.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Langkah 5: Potong Rebat<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Zakat (jika belum ditolak dalam Langkah 2)<\/li>\n\n\n\n<li>Rebat Cukai (cth RM400 untuk individu berpendapatan di bawah RM35,000)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Langkah 6: Bahagikan Cukai Tahunan dengan 12<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ini memberikan anda jumlah PCB bulanan.  <\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"374\" height=\"59\" src=\"https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/07\/image-2.png\" alt=\"Formula PCB bulanan\" class=\"wp-image-7942\" title=\"Formula PCB bulanan\" srcset=\"https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/07\/image-2.png 374w, https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/07\/image-2-300x47.png 300w\" sizes=\"(max-width: 374px) 100vw, 374px\" \/><\/figure>\n<\/div>\n\n\n<h3 class=\"wp-block-heading\"><strong>Contoh Pengiraan<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Andaikan:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gaji kasar bulanan: RM5,000<\/li>\n\n\n\n<li>KWSP (11%): RM550<\/li>\n\n\n\n<li>PERKESO &amp; EIS: RM50<\/li>\n\n\n\n<li>Tiada pasangan, tiada anak<\/li>\n\n\n\n<li>Tiada potongan tambahan<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Langkah 1: Pendapatan Kasar<\/strong> = RM5,000\/bulan \u2192 RM60,000\/tahun<br\/> <strong>Langkah 2: Potongan<\/strong> :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>KWSP: RM6,600<\/li>\n\n\n\n<li>PERKESO + EIS: RM600<\/li>\n\n\n\n<li>Pelepasan Peribadi: RM9,000<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Jumlah Pelepasan<\/strong> = RM16,200<br\/> <strong>Langkah 3: Pendapatan Bercukai<\/strong> = RM60,000 &#8211; RM16,200 = <strong>RM43,800<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Langkah 4: Pengiraan Cukai<\/strong> :<\/p>\n\n\n<style>.kb-row-layout-wrap.wp-block-kadence-rowlayout.kb-row-layout-id7936_0b378f-58{margin-bottom:var(--global-kb-spacing-sm, 1.5rem);}.kb-row-layout-id7936_0b378f-58 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id7936_0b378f-58 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id7936_0b378f-58 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:60%;margin-left:auto;margin-right:auto;padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id7936_0b378f-58 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id7936_0b378f-58 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id7936_0b378f-58 > .kt-row-column-wrap{max-width:100%;margin-left:auto;margin-right:auto;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id7936_0b378f-58 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column7936_f8465d-8f > .kt-inside-inner-col,.kadence-column7936_f8465d-8f > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column7936_f8465d-8f > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column7936_f8465d-8f > .kt-inside-inner-col{flex-direction:column;}.kadence-column7936_f8465d-8f > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column7936_f8465d-8f > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column7936_f8465d-8f{position:relative;}@media all and (max-width: 1024px){.kadence-column7936_f8465d-8f > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column7936_f8465d-8f > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column7936_f8465d-8f\"><div class=\"kt-inside-inner-col\">\n<figure class=\"wp-block-table\"><table><thead><tr><th>Pendapatan Bercukai<\/th><th>Kadar %<\/th><th class=\"has-text-align-right\" data-align=\"right\">Cukai<\/th><\/tr><\/thead><tbody><tr><td>0\u20135,000<\/td><td>0%<\/td><td class=\"has-text-align-right\" data-align=\"right\">RM0.00<\/td><\/tr><tr><td>5,001\u201320,000<\/td><td>1%<\/td><td class=\"has-text-align-right\" data-align=\"right\">RM150.00<\/td><\/tr><tr><td>20,001\u201335,000<\/td><td>3%<\/td><td class=\"has-text-align-right\" data-align=\"right\">RM450.00<\/td><\/tr><tr><td>35,001\u201343,800<\/td><td>6%<\/td><td class=\"has-text-align-right\" data-align=\"right\">RM528.00<\/td><\/tr><tr><td><\/td><td>Jumlah Cukai<\/td><td class=\"has-text-align-right\" data-align=\"right\">RM1,128.00<\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div><\/div>\n\n<\/div><\/div>\n\n\n<p class=\"wp-block-paragraph\"><strong>Langkah 5: Tiada rebat<\/strong><br\/> <strong>Langkah 6: PCB Bulanan = RM1,128 \u00f7 12 = RM94.00<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Ringkasan Elemen Utama<\/h2>\n\n\n<style>.kb-row-layout-wrap.wp-block-kadence-rowlayout.kb-row-layout-id7936_a0969c-7e{margin-bottom:var(--global-kb-spacing-sm, 1.5rem);}.kb-row-layout-id7936_a0969c-7e > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id7936_a0969c-7e > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id7936_a0969c-7e > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:80%;margin-left:auto;margin-right:auto;padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id7936_a0969c-7e > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id7936_a0969c-7e > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id7936_a0969c-7e > .kt-row-column-wrap{max-width:100%;margin-left:auto;margin-right:auto;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id7936_a0969c-7e alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column7936_28b01f-79 > .kt-inside-inner-col,.kadence-column7936_28b01f-79 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column7936_28b01f-79 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column7936_28b01f-79 > .kt-inside-inner-col{flex-direction:column;}.kadence-column7936_28b01f-79 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column7936_28b01f-79 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column7936_28b01f-79{position:relative;}@media all and (max-width: 1024px){.kadence-column7936_28b01f-79 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column7936_28b01f-79 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column7936_28b01f-79\"><div class=\"kt-inside-inner-col\">\n<figure class=\"wp-block-table\"><table><thead><tr><th>unsur<\/th><th>Penerangan<\/th><\/tr><\/thead><tbody><tr><td>Pendapatan Kasar<\/td><td>Jumlah pendapatan bulanan sebelum potongan<\/td><\/tr><tr><td>Relief<\/td><td>Pelepasan cukai termasuk KWSP, PERKESO, peribadi, pasangan, anak<\/td><\/tr><tr><td>Pendapatan Bercukai<\/td><td>Pendapatan tertakluk kepada cukai selepas pelepasan<\/td><\/tr><tr><td>Kadar Cukai<\/td><td>Berdasarkan kadar progresif LHDN<\/td><\/tr><tr><td>Rebat<\/td><td>Potongan terus daripada cukai (zakat, rebat RM400, dsb.)<\/td><\/tr><tr><td>PCB bulanan<\/td><td>Potongan bulanan terakhir selepas semua pengiraan<\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div><\/div>\n\n<\/div><\/div>\n\n\n<h3 class=\"wp-block-heading\">Alat yang Boleh Anda Gunakan<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Perisian Gaji<\/strong> : Seperti <a href=\"https:\/\/adventus-consult.com\/ms\/penyelesaian-kami\/penyelesaian-gaji-awan\/justlogin-penyelesaian-pengurusan-sumber-manusia-dan-pemprosesan-gaji\/\" title=\"JustLogin HR &amp; Penyelesaian Gaji\">JustLogin<\/a> dengan formula terbina dalam<\/li>\n\n\n\n<li><strong>Kalkulator PCB LHDN<\/strong> : <a href=\"http:\/\/calcpcb.hasil.gov.my\/\" target=\"_blank\" rel=\"noopener\" title=\"Kalkulator PCB Lembaga Hasil Dalam Negeri\">https:\/\/calcpcb.hasil.gov.my<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n\n<\/div><\/div><style>.kb-row-layout-id8046_232ca5-d0 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id8046_232ca5-d0 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id8046_232ca5-d0 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:50%;margin-left:auto;margin-right:auto;padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id8046_232ca5-d0 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id8046_232ca5-d0 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id8046_232ca5-d0 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id8046_232ca5-d0 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column8046_1d195d-5d > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kadence-column8046_1d195d-5d > .kt-inside-inner-col{border-top:1px solid #ff0000;border-bottom:1px solid #ff0000;}.kadence-column8046_1d195d-5d > .kt-inside-inner-col,.kadence-column8046_1d195d-5d > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column8046_1d195d-5d > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column8046_1d195d-5d > .kt-inside-inner-col{flex-direction:column;}.kadence-column8046_1d195d-5d > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column8046_1d195d-5d > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column8046_1d195d-5d{position:relative;}@media all and (max-width: 1024px){.kadence-column8046_1d195d-5d > .kt-inside-inner-col{border-top:1px solid #ff0000;border-bottom:1px solid #ff0000;flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column8046_1d195d-5d > .kt-inside-inner-col{border-top:1px solid #ff0000;border-bottom:1px solid #ff0000;flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column8046_1d195d-5d\"><div class=\"kt-inside-inner-col\">\n<p class=\"has-small-font-size wp-block-paragraph\">Artikel ini bertujuan untuk maklumat umum sahaja. Walaupun segala usaha telah dilakukan untuk memastikan ketepatannya, kami tidak menjamin bahawa maklumat tersebut bebas daripada kesilapan atau ketinggalan. Pengguna digalakkan untuk mengesahkan sebarang butiran penting secara bebas dan tidak harus bergantung semata-mata pada maklumat yang diberikan.  <\/p>\n<\/div><\/div>\n\n<\/div><\/div><style>.kb-row-layout-id1582_778883-9f > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1582_778883-9f > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1582_778883-9f > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:80%;margin-left:auto;margin-right:auto;padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id1582_778883-9f > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1582_778883-9f > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id1582_778883-9f > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1582_778883-9f alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column1582_7533bf-17 > .kt-inside-inner-col,.kadence-column1582_7533bf-17 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1582_7533bf-17 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1582_7533bf-17 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1582_7533bf-17 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1582_7533bf-17 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1582_7533bf-17{position:relative;}@media all and (max-width: 1024px){.kadence-column1582_7533bf-17 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1582_7533bf-17 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1582_7533bf-17\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-spacer.kt-block-spacer-1582_ffbcf7-3f .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-1582_ffbcf7-3f .kt-divider{border-top-width:1px;height:1px;border-top-color:var(--global-palette2, #2B6CB0);width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-1582_ffbcf7-3f\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n\n<style>.wp-block-kadence-column.kb-section-dir-horizontal > .kt-inside-inner-col > .kt-info-box1582_e26f5b-40{max-width:600px;}.wp-block-kadence-column.kb-section-dir-horizontal > .kt-inside-inner-col > .kt-info-box1582_e26f5b-40 .kt-blocks-info-box-link-wrap{max-width:unset;}.kt-info-box1582_e26f5b-40 .kt-blocks-info-box-link-wrap{border-top:5px solid var(--global-palette2, #2B6CB0);border-right:5px solid var(--global-palette2, #2B6CB0);border-bottom:5px solid var(--global-palette2, #2B6CB0);border-left:5px solid var(--global-palette2, #2B6CB0);border-top-left-radius:20px;border-top-right-radius:20px;border-bottom-right-radius:20px;border-bottom-left-radius:20px;background:#ffffff;max-width:600px;padding-top:24px;padding-right:24px;padding-bottom:24px;padding-left:24px;margin-top:50px;}.kt-info-box1582_e26f5b-40 .kt-blocks-info-box-link-wrap:hover{background:#ffffff;}.kt-info-box1582_e26f5b-40 .kadence-info-box-icon-container .kt-info-svg-icon, .kt-info-box1582_e26f5b-40 .kt-info-svg-icon-flip, .kt-info-box1582_e26f5b-40 .kt-blocks-info-box-number{font-size:50px;}.kt-info-box1582_e26f5b-40 .kt-blocks-info-box-media{color:var(--global-palette2, #2B6CB0);background:#ffffff;border-color:var(--global-palette2, #2B6CB0);border-radius:200px;overflow:hidden;border-top-width:5px;border-right-width:5px;border-bottom-width:5px;border-left-width:5px;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px;}.kt-info-box1582_e26f5b-40 .kt-blocks-info-box-media-container{margin-top:-75px;margin-right:0px;margin-bottom:20px;margin-left:0px;}.kt-info-box1582_e26f5b-40 .kt-blocks-info-box-media .kadence-info-box-image-intrisic img{border-radius:200px;}.kt-info-box1582_e26f5b-40 .kt-blocks-info-box-link-wrap:hover .kt-blocks-info-box-media{color:#444444;background:#ffffff;border-color:#eeeeee;}.kt-info-box1582_e26f5b-40 .kt-infobox-textcontent h2.kt-blocks-info-box-title{color:var(--global-palette2, #2B6CB0);padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;margin-top:5px;margin-right:0px;margin-bottom:10px;margin-left:0px;}.kt-info-box1582_e26f5b-40 .kt-blocks-info-box-learnmore{background:transparent;border-color:#555555;border-width:0px 0px 0px 0px;padding-top:4px;padding-right:8px;padding-bottom:4px;padding-left:8px;margin-top:10px;margin-right:0px;margin-bottom:10px;margin-left:0px;}.kt-info-box1582_e26f5b-40 .kt-blocks-info-box-link-wrap:hover .kt-blocks-info-box-learnmore,.kt-info-box1582_e26f5b-40 .kt-blocks-info-box-link-wrap .kt-blocks-info-box-learnmore:focus{color:#ffffff;background:#444444;border-color:#444444;}@media all and (max-width: 1024px){.kt-info-box1582_e26f5b-40 .kt-blocks-info-box-link-wrap{border-top:5px solid var(--global-palette2, #2B6CB0);border-right:5px solid var(--global-palette2, #2B6CB0);border-bottom:5px solid var(--global-palette2, #2B6CB0);border-left:5px solid var(--global-palette2, #2B6CB0);}}@media all and (max-width: 767px){.kt-info-box1582_e26f5b-40 .kt-blocks-info-box-link-wrap{border-top:5px solid var(--global-palette2, #2B6CB0);border-right:5px solid var(--global-palette2, #2B6CB0);border-bottom:5px solid var(--global-palette2, #2B6CB0);border-left:5px solid var(--global-palette2, #2B6CB0);}}<\/style>\n<div class=\"wp-block-kadence-infobox kt-info-box1582_e26f5b-40\"><a class=\"kt-blocks-info-box-link-wrap info-box-link kt-blocks-info-box-media-align-top kt-info-halign-center\" href=\"http:\/\/adventus-consult.com\/contact-us\/\"><div class=\"kt-blocks-info-box-media-container\"><div class=\"kt-blocks-info-box-media kt-info-media-animate-none\"><div class=\"kadence-info-box-icon-container kt-info-icon-animate-none\"><div class=\"kadence-info-box-icon-inner-container\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_navigation kt-info-svg-icon\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><polygon points=\"3 11 22 2 13 21 11 13 3 11\"\/><\/svg><\/span><\/div><\/div><\/div><\/div><div class=\"kt-infobox-textcontent\"><h2 class=\"kt-blocks-info-box-title\">Perlukan bantuan?<\/h2><p class=\"kt-blocks-info-box-text\">Kami berbesar hati untuk membincangkan keperluan anda dan memberikan anda cadangan percuma.<\/p><\/div><\/a><\/div>\n<\/div><\/div>\n\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Di Malaysia, Potongan Cukai Bulanan (PCB) atau Potongan Cukai Bulanan ialah sistem di mana majikan memotong cukai pendapatan bulanan daripada gaji pekerja mereka dan menghantarnya kepada LHDN (Lembaga Hasil Dalam Negeri Malaysia). Gambaran keseluruhan Formula PCB biasanya dikira sebagai: Tetapi untuk sampai ke tahap ini, anda perlu mengira Pendapatan Bercukai terlebih dahulu, yang dilakukan dalam&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":7620,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"class_list":["post-7973","page","type-page","status-publish","hentry"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 5.0.1.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"LHDN menyediakan formula kompleks untuk pengiraan Potongan Cukai Bulanan (PCB), juga dikenali sebagai Potongan Cukai Bulanan (PCB). 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