{"id":8020,"date":"2025-07-12T12:57:20","date_gmt":"2025-07-12T04:57:20","guid":{"rendered":"https:\/\/adventus-consult.com\/artikel\/pemprosesan-gaji\/garis-panduan-tuntutan-perbatuan\/"},"modified":"2026-05-13T07:55:10","modified_gmt":"2026-05-12T23:55:10","slug":"garis-panduan-tuntutan-perbatuan","status":"publish","type":"page","link":"https:\/\/adventus-consult.com\/ms\/artikel\/pemprosesan-gaji\/garis-panduan-tuntutan-perbatuan\/","title":{"rendered":"Garis panduan Tuntutan Perbatuan"},"content":{"rendered":"<style>.kb-row-layout-id7993_678a10-d5 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id7993_678a10-d5 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id7993_678a10-d5 > .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-id7993_678a10-d5 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id7993_678a10-d5 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id7993_678a10-d5 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id7993_678a10-d5 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-column7993_3e942c-3f > .kt-inside-inner-col,.kadence-column7993_3e942c-3f > .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-column7993_3e942c-3f > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column7993_3e942c-3f > .kt-inside-inner-col{flex-direction:column;}.kadence-column7993_3e942c-3f > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column7993_3e942c-3f > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column7993_3e942c-3f{position:relative;}@media all and (max-width: 1024px){.kadence-column7993_3e942c-3f > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column7993_3e942c-3f > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column7993_3e942c-3f\"><div class=\"kt-inside-inner-col\"><style>.kb-row-layout-id7993_7b9b3e-08 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id7993_7b9b3e-08 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id7993_7b9b3e-08 > .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:repeat(2, minmax(0, 1fr));}.kb-row-layout-id7993_7b9b3e-08 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id7993_7b9b3e-08 > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 767px){.kb-row-layout-id7993_7b9b3e-08 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id7993_7b9b3e-08 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column7993_e165ca-c3 > .kt-inside-inner-col{display:flex;}.kadence-column7993_e165ca-c3 > .kt-inside-inner-col,.kadence-column7993_e165ca-c3 > .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-column7993_e165ca-c3 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column7993_e165ca-c3 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column7993_e165ca-c3 > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column7993_e165ca-c3{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7993_e165ca-c3{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7993_e165ca-c3 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column7993_e165ca-c3 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column7993_e165ca-c3{position:relative;}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column7993_e165ca-c3{align-self:center;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7993_e165ca-c3{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7993_e165ca-c3 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column7993_e165ca-c3 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kt-row-column-wrap > .kadence-column7993_e165ca-c3{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7993_e165ca-c3{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7993_e165ca-c3 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column7993_e165ca-c3 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column7993_e165ca-c3\"><div class=\"kt-inside-inner-col\">\n<p class=\"wp-block-paragraph\">Menurut keputusan perkuisit LHDN (cth. <a href=\"#publicrulling\" target=\"_blank\" rel=\"noopener\" title=\"\">Ketetapan Umum 3\/2013<\/a> dan nota penjelasan berkaitan), pembayaran balik perjalanan berasaskan jarak tempuh tidak boleh dikenakan cukai dan boleh dikecualikan daripada pengiraan PCB, jika ia mematuhi kriteria ini:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Majikan membayar balik menggunakan kadar tetap setiap kilometer, bukan resit bahan api sebenar.<\/li>\n\n\n\n<li>Pekerja menyerahkan borang tuntutan terperinci yang menunjukkan tarikh, tujuan, destinasi dan kilometer perjalanan.<\/li>\n\n\n\n<li>Kadar per-km digunakan secara konsisten merentas kategori kakitangan atau seragam kepada semua pekerja yang layak.<\/li>\n\n\n\n<li>Tiada penyerahan bil petrol\u2014pembayaran balik mestilah berasaskan perbatuan untuk kekal bebas cukai.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Sebaliknya, pembayaran balik berdasarkan elaun petrol atau perjalanan sebenar hanya dikecualikan sehingga RM500.00 sebulan atau RM6,000.00 setahun. Sebarang amaun melebihi had ini dianggap sebagai perkuisit yang boleh dikenakan cukai. <\/p>\n<\/div><\/div>\n\n\n<style>.kadence-column7993_f7b4b7-d0 > .kt-inside-inner-col{display:flex;}.kadence-column7993_f7b4b7-d0 > .kt-inside-inner-col,.kadence-column7993_f7b4b7-d0 > .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-column7993_f7b4b7-d0 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column7993_f7b4b7-d0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column7993_f7b4b7-d0 > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column7993_f7b4b7-d0{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7993_f7b4b7-d0{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7993_f7b4b7-d0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column7993_f7b4b7-d0 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column7993_f7b4b7-d0{position:relative;}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column7993_f7b4b7-d0{align-self:center;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7993_f7b4b7-d0{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7993_f7b4b7-d0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column7993_f7b4b7-d0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kt-row-column-wrap > .kadence-column7993_f7b4b7-d0{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7993_f7b4b7-d0{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7993_f7b4b7-d0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column7993_f7b4b7-d0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column7993_f7b4b7-d0\"><div class=\"kt-inside-inner-col\"><div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/07\/mileage-claims.png\" alt=\"tuntutan perbatuan\" class=\"wp-image-7997\" style=\"object-fit:cover;width:400px;height:400px\" srcset=\"https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/07\/mileage-claims.png 1024w, https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/07\/mileage-claims-300x300.png 300w, https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/07\/mileage-claims-150x150.png 150w, https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/07\/mileage-claims-768x768.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div><\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id7993_96709a-1d > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id7993_96709a-1d > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id7993_96709a-1d > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:70%;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-id7993_96709a-1d > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id7993_96709a-1d > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id7993_96709a-1d > .kt-row-column-wrap{max-width:95%;margin-left:auto;margin-right:auto;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id7993_96709a-1d 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-column7993_167fa9-52 > .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-column7993_167fa9-52 > .kt-inside-inner-col,.kadence-column7993_167fa9-52 > .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-column7993_167fa9-52:hover > .kt-inside-inner-col{box-shadow:0px 0px 60px 5px rgba(0, 0, 0, 0.2);}.kadence-column7993_167fa9-52 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column7993_167fa9-52 > .kt-inside-inner-col{flex-direction:column;}.kadence-column7993_167fa9-52 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column7993_167fa9-52 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column7993_167fa9-52{position:relative;}@media all and (max-width: 1024px){.kadence-column7993_167fa9-52 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column7993_167fa9-52 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column7993_167fa9-52\"><div class=\"kt-inside-inner-col\">\n<h4 class=\"wp-block-heading has-text-align-center\" id=\"publicrulling\"><a href=\"https:\/\/phl.hasil.gov.my\/pdf\/pdfam\/KU_05_2019_1.pdf\" title=\"Ketetapan Umum No. 5\/2019 LHDN - Perkuisit Daripada Penggajian\"><strong>Ketetapan Umum No. 5\/2019<\/strong> LHDN<br\/><strong>Perkuisit Daripada Penggajian<\/strong><\/a><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Keputusan ini menggariskan layanan cukai ke atas elaun petrol, elaun perjalanan, kadar tol, tempat letak kereta, makanan, elaun penjagaan anak dan perkuisit lain. Terutamanya, ia menetapkan pengecualian elaun petrol\/perjalanan sehingga RM6,000.00 setahun (iaitu RM500.00 sebulan). <\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n\n\n<h2 class=\"wp-block-heading\">Kadar Perbatuan Standard yang Dicadangkan untuk Majikan<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Walaupun LHDN tidak menetapkan kadar perbatuan rasmi untuk majikan, perniagaan Malaysia biasanya memilih kadar yang munasabah untuk mencerminkan kos pengendalian kenderaan. Berdasarkan amalan industri, kadar yang munasabah pada masa ini adalah antara RM0.30 hingga RM1.00 setiap km, bergantung pada faktor seperti jenis kenderaan, saiz enjin atau varians kos bahan api. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Pendekatan yang disyorkan:<\/strong><\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Tentukan kadar per-km tetap berdasarkan penanda aras kos anda atau purata industri.<\/li>\n\n\n\n<li>Terbitkan polisi secara rasmi kepada semua pekerja. (Sebaik-baiknya, ini dinyatakan dalam <em><a href=\"https:\/\/adventus-consult.com\/ms\/artikel\/hr-pintar\/buku-panduan-syarikat\/\" title=\"Buku Panduan Syarikat\">Buku Panduan Syarikat<\/a><\/em>)<\/li>\n\n\n\n<li>Memerlukan dokumentasi tuntutan untuk menyokong pembayaran balik.<\/li>\n\n\n\n<li>Elakkan membayar balik bil bahan api sebenar untuk rawatan bebas cukai di bawah PCB.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">Garis Panduan untuk Tujuan PCB<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">1. <strong>Bayaran Balik Perbatuan (Model Setiap Kilometer)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Apabila majikan membayar balik berdasarkan kadar perbatuan tetap bagi setiap km\u2014disokong dengan borang tuntutan yang betul yang memperincikan pelanggan\/tujuan, tarikh perjalanan dan jarak\u2014ia dianggap dikecualikan sepenuhnya dan bukan manfaat yang boleh dikenakan cukai.<\/li>\n\n\n\n<li>Mesti digunakan secara konsisten merentas semua pekerja atau berstruktur mengikut peringkat\/kategori kakitangan.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">2. <strong>Bayaran Balik Bil Petrol<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Jika majikan membayar balik bil petrol\/bahan api sebenar, hanya RM500.00 pertama sebulan (atau RM 6,000.00 setahun) dikecualikan.<\/li>\n\n\n\n<li>Sebarang amaun melebihi daripada itu akan dikenakan cukai dan mesti diisytiharkan sebagai perkuisit dalam borang EA.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Contoh Struktur untuk Dasar Perbatuan<\/h2>\n\n\n<style>.kb-row-layout-id7993_73d3f9-e3 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id7993_73d3f9-e3 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id7993_73d3f9-e3 > .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-id7993_73d3f9-e3 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id7993_73d3f9-e3 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id7993_73d3f9-e3 > .kt-row-column-wrap{max-width:95%;margin-left:auto;margin-right:auto;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id7993_73d3f9-e3 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-column7993_a79db5-31 > .kt-inside-inner-col,.kadence-column7993_a79db5-31 > .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-column7993_a79db5-31 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column7993_a79db5-31 > .kt-inside-inner-col{flex-direction:column;}.kadence-column7993_a79db5-31 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column7993_a79db5-31 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column7993_a79db5-31{position:relative;}@media all and (max-width: 1024px){.kadence-column7993_a79db5-31 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column7993_a79db5-31 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column7993_a79db5-31\"><div class=\"kt-inside-inner-col\"><style>.kb-table-container7993_5e9f74-76{overflow-x:auto;}.kb-table-container .kb-table7993_5e9f74-76 th{padding-top:var(--global-kb-spacing-xxs, 0.5rem);padding-right:var(--global-kb-spacing-xxs, 0.5rem);padding-bottom:var(--global-kb-spacing-xxs, 0.5rem);padding-left:var(--global-kb-spacing-xxs, 0.5rem);text-align:center;}.kb-table-container .kb-table7993_5e9f74-76 caption{text-align:center;}.kb-table-container .kb-table7993_5e9f74-76 td{padding-top:var(--global-kb-spacing-xxs, 0.5rem);padding-right:var(--global-kb-spacing-xxs, 0.5rem);padding-bottom:var(--global-kb-spacing-xxs, 0.5rem);padding-left:var(--global-kb-spacing-xxs, 0.5rem);text-align:left;}.kb-table-container .kb-table7993_5e9f74-76 tr:nth-of-type(odd){background-color:var(--global-palette8, #F7FAFC);}.kb-table-container .kb-table7993_5e9f74-76 td, .kb-table7993_5e9f74-76 th{border-bottom:1px solid var(--global-palette5, #4A5568);}@media all and (max-width: 1024px){.kb-table-container .kb-table7993_5e9f74-76 td, .kb-table7993_5e9f74-76 th{border-bottom:1px solid var(--global-palette5, #4A5568);}}@media all and (max-width: 767px){.kb-table-container .kb-table7993_5e9f74-76 td, .kb-table7993_5e9f74-76 th{border-bottom:1px solid var(--global-palette5, #4A5568);}}<\/style><div class=\"kb-table-container kb-table-container7993_5e9f74-76 wp-block-kadence-table\"><table class=\"kb-table kb-table7993_5e9f74-76\">\n<tr class=\"kb-table-row kb-table-row7993_fb62d7-37\">\n<th  scope=\"col\" class=\"kb-table-data kb-table-data7993_24eba2-b8\">\n\n<p class=\"has-text-align-left wp-block-paragraph\">Elemen Dasar<\/p>\n\n<\/th>\n\n<th  scope=\"col\" class=\"kb-table-data kb-table-data7993_f4f727-62\">\n\n<p class=\"has-text-align-left wp-block-paragraph\">Amalan yang Disyorkan<\/p>\n\n<\/th>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row7993_cf21c6-79\">\n<td  class=\"kb-table-data kb-table-data7993_bda5a7-bb\">\n\n<p class=\"wp-block-paragraph\">Kadar<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data7993_3d7450-d7\">\n\n<p class=\"wp-block-paragraph\">RM 0.50 setiap km (atau kadar jalur yang ditentukan)<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row7993_b7d3a4-00\">\n<td  class=\"kb-table-data kb-table-data7993_a6bd06-7a\">\n\n<p class=\"wp-block-paragraph\">Dokumentasi diperlukan<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data7993_ac7d3a-0e\">\n\n<p class=\"wp-block-paragraph\">Borang tuntutan dengan tarikh, tujuan, pelanggan, jarak<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row7993_03b369-63\">\n<td  class=\"kb-table-data kb-table-data7993_16fc75-e3\">\n\n<p class=\"wp-block-paragraph\">Konsisten<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data7993_778921-ed\">\n\n<p class=\"wp-block-paragraph\">Kadar yang sama untuk semua pekerja yang layak<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row7993_c6743a-d1\">\n<td  class=\"kb-table-data kb-table-data7993_bce160-73\">\n\n<p class=\"wp-block-paragraph\">Hadkan bil petrol<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data7993_90477c-11\">\n\n<p class=\"wp-block-paragraph\">RM 500.00 sebulan atau RM 6,000.00 setahun (jika digunakan)<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row7993_aa52aa-c0\">\n<td  class=\"kb-table-data kb-table-data7993_bd530d-7e\">\n\n<p class=\"wp-block-paragraph\">Kesan PCB<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data7993_20ba66-49\">\n\n<p class=\"wp-block-paragraph\">Kadar perbatuan \u2013 tidak dikenakan cukai; lebihan topi petrol \u2013 boleh dikenakan cukai<\/p>\n\n<\/td>\n<\/tr>\n<\/table><\/div><\/div><\/div>\n\n<\/div><\/div>\n\n\n<h2 class=\"wp-block-heading\"> <br\/>Amalan terbaik<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bayaran balik dibayar melalui kadar tetap setiap km, dengan dokumentasi yang betul<\/li>\n\n\n\n<li>Simpan log, borang tuntutan dan dasar kadar dalam rekod untuk tujuan audit. <\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Tuntutan ini akan dikecualikan sepenuhnya untuk PCB.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Perlu diingat bahawa pembayaran balik kos petrol sebenar hanya dikecualikan sehingga RM500.00 sebulan. Apa-apa yang melebihi itu mesti ditandakan sebagai perkuisit dan dimasukkan ke dalam borang EA. <\/p>\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>Menurut keputusan perkuisit LHDN (cth. Ketetapan Umum 3\/2013 dan nota penjelasan berkaitan), pembayaran balik perjalanan berasaskan jarak tempuh tidak boleh dikenakan cukai dan boleh dikecualikan daripada pengiraan PCB, jika ia mematuhi kriteria ini: Sebaliknya, pembayaran balik berdasarkan elaun petrol atau perjalanan sebenar hanya dikecualikan sehingga RM500.00 sebulan atau RM6,000.00 setahun. Sebarang amaun melebihi had ini&#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-8020","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=\"Ketahui garis panduan LHDN untuk memastikan pembayaran balik berasaskan perbatuan tidak dikenakan cukai untuk PCB. 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