{"id":8059,"date":"2025-07-12T15:40:08","date_gmt":"2025-07-12T07:40:08","guid":{"rendered":"https:\/\/adventus-consult.com\/artikel\/pemprosesan-gaji\/memahami-faedah-dalam-jenis\/"},"modified":"2025-07-13T08:14:07","modified_gmt":"2025-07-13T00:14:07","slug":"manfaat-berupa-barangan","status":"publish","type":"page","link":"https:\/\/adventus-consult.com\/ms\/artikel\/pemprosesan-gaji\/manfaat-berupa-barangan\/","title":{"rendered":"Memahami Manfaat Berupa Barangan"},"content":{"rendered":"<style>.kb-row-layout-id8059_c15edb-05 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id8059_c15edb-05 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id8059_c15edb-05 > .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-id8059_c15edb-05 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id8059_c15edb-05 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id8059_c15edb-05 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id8059_c15edb-05 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-column8059_9afc30-a0 > .kt-inside-inner-col,.kadence-column8059_9afc30-a0 > .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-column8059_9afc30-a0 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column8059_9afc30-a0 > .kt-inside-inner-col{flex-direction:column;}.kadence-column8059_9afc30-a0 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column8059_9afc30-a0 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column8059_9afc30-a0{position:relative;}@media all and (max-width: 1024px){.kadence-column8059_9afc30-a0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column8059_9afc30-a0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column8059_9afc30-a0\"><div class=\"kt-inside-inner-col\"><style>.kb-row-layout-id8059_bcde8b-d3 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id8059_bcde8b-d3 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id8059_bcde8b-d3 > .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-id8059_bcde8b-d3 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id8059_bcde8b-d3 > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 767px){.kb-row-layout-id8059_bcde8b-d3 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id8059_bcde8b-d3 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-column8059_692a41-b0 > .kt-inside-inner-col{display:flex;}.kadence-column8059_692a41-b0 > .kt-inside-inner-col,.kadence-column8059_692a41-b0 > .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-column8059_692a41-b0 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column8059_692a41-b0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column8059_692a41-b0 > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column8059_692a41-b0{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column8059_692a41-b0{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column8059_692a41-b0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column8059_692a41-b0 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column8059_692a41-b0{position:relative;}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column8059_692a41-b0{align-self:center;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column8059_692a41-b0{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column8059_692a41-b0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column8059_692a41-b0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kt-row-column-wrap > .kadence-column8059_692a41-b0{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column8059_692a41-b0{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column8059_692a41-b0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column8059_692a41-b0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column8059_692a41-b0\"><div class=\"kt-inside-inner-col\">\n<p class=\"wp-block-paragraph\">Apabila mengira Potongan Cukai Bulanan (PCB) untuk pekerja di Malaysia, majikan mesti mempertimbangkan bukan sahaja gaji dan bonus tetapi juga Manfaat Berupa Barangan (BIK) \u2014 faedah bukan tunai yang diberikan kepada pekerja sebagai sebahagian daripada pakej pekerjaan mereka. Ini adalah tertakluk kepada cukai pendapatan melainkan dikecualikan, dan mesti dimasukkan dalam pengiraan PCB bulanan. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Panduan ini akan membantu anda memahami perkara yang layak sebagai BIK, cara menghargainya dan apakah pengecualian yang dikenakan, mengikut peraturan Lembaga Hasil Dalam Negeri (LHDN).<\/p>\n<\/div><\/div>\n\n\n<style>.kadence-column8059_4bc7f2-25 > .kt-inside-inner-col{display:flex;}.kadence-column8059_4bc7f2-25 > .kt-inside-inner-col,.kadence-column8059_4bc7f2-25 > .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-column8059_4bc7f2-25 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column8059_4bc7f2-25 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column8059_4bc7f2-25 > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column8059_4bc7f2-25{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column8059_4bc7f2-25{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column8059_4bc7f2-25 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column8059_4bc7f2-25 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column8059_4bc7f2-25{position:relative;}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column8059_4bc7f2-25{align-self:center;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column8059_4bc7f2-25{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column8059_4bc7f2-25 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column8059_4bc7f2-25 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kt-row-column-wrap > .kadence-column8059_4bc7f2-25{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column8059_4bc7f2-25{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column8059_4bc7f2-25 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column8059_4bc7f2-25 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column8059_4bc7f2-25\"><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\/manfaat-berupa-barangan.png\" alt=\"manfaat berupa barangan\" class=\"wp-image-8071\" style=\"object-fit:cover;width:300px;height:300px\" srcset=\"https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/07\/manfaat-berupa-barangan.png 1024w, https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/07\/manfaat-berupa-barangan-300x300.png 300w, https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/07\/manfaat-berupa-barangan-150x150.png 150w, https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/07\/manfaat-berupa-barangan-768x768.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div><\/div><\/div>\n\n<\/div><\/div>\n\n\n<h3 class=\"wp-block-heading\">Apakah Manfaat Berupa Barangan (BIK)?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Manfaat Berupa Barangan ialah faedah bukan kewangan yang diberikan oleh majikan yang mempunyai nilai kewangan. Faedah ini dianggap sebagai pendapatan bercukai di bawah Seksyen 13(1)(b) Akta Cukai Pendapatan 1967. <\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Contoh Biasa BIK:<\/h4>\n\n\n<style>.kb-row-layout-id8059_f9640a-a2 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id8059_f9640a-a2 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id8059_f9640a-a2 > .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-id8059_f9640a-a2 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id8059_f9640a-a2 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id8059_f9640a-a2 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id8059_f9640a-a2 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-column8059_e151e2-d6 > .kt-inside-inner-col,.kadence-column8059_e151e2-d6 > .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-column8059_e151e2-d6 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column8059_e151e2-d6 > .kt-inside-inner-col{flex-direction:column;}.kadence-column8059_e151e2-d6 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column8059_e151e2-d6 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column8059_e151e2-d6{position:relative;}@media all and (max-width: 1024px){.kadence-column8059_e151e2-d6 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column8059_e151e2-d6 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column8059_e151e2-d6\"><div class=\"kt-inside-inner-col\"><style>.kb-table-container8059_67947c-d9{overflow-x:auto;}.kb-table-container .kb-table8059_67947c-d9 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-table8059_67947c-d9 caption{text-align:center;}.kb-table-container .kb-table8059_67947c-d9 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-table8059_67947c-d9 tr:nth-of-type(even){background-color:var(--global-palette8, #F7FAFC);}.kb-table-container .kb-table8059_67947c-d9 td, .kb-table8059_67947c-d9 th{border-bottom:1px solid var(--global-palette6, #718096);}@media all and (max-width: 1024px){.kb-table-container .kb-table8059_67947c-d9 td, .kb-table8059_67947c-d9 th{border-bottom:1px solid var(--global-palette6, #718096);}}@media all and (max-width: 767px){.kb-table-container .kb-table8059_67947c-d9 td, .kb-table8059_67947c-d9 th{border-bottom:1px solid var(--global-palette6, #718096);}}<\/style><div class=\"kb-table-container kb-table-container8059_67947c-d9 wp-block-kadence-table\"><table class=\"kb-table kb-table8059_67947c-d9\">\n<tr class=\"kb-table-row kb-table-row8059_fa8f78-20\">\n<th  scope=\"col\" class=\"kb-table-data kb-table-data8059_9db49a-98\">\n\n<p class=\"has-text-align-left wp-block-paragraph\">taip<\/p>\n\n<\/th>\n\n<th  scope=\"col\" class=\"kb-table-data kb-table-data8059_ad117b-ae\">\n\n<p class=\"has-text-align-left wp-block-paragraph\">Contoh<\/p>\n\n<\/th>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row8059_1a609d-87\">\n<td  class=\"kb-table-data kb-table-data8059_2e7af0-44\">\n\n<p class=\"wp-block-paragraph\">Kereta Syarikat<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data8059_cd5363-6b\">\n\n<p class=\"wp-block-paragraph\">Penggunaan peribadi kenderaan yang disediakan oleh syarikat<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row8059_003e91-43\">\n<td  class=\"kb-table-data kb-table-data8059_baf5de-d0\">\n\n<p class=\"wp-block-paragraph\">Penginapan<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data8059_20bddc-25\">\n\n<p class=\"wp-block-paragraph\">Perumahan tanpa sewa atau bersubsidi<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row8059_a3c4ea-6b\">\n<td  class=\"kb-table-data kb-table-data8059_c6f885-d9\">\n\n<p class=\"wp-block-paragraph\">Perkakas Rumah<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data8059_2e60ed-64\">\n\n<p class=\"wp-block-paragraph\">Peti ais, mesin basuh, penghawa dingin<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row8059_559e3a-28\">\n<td  class=\"kb-table-data kb-table-data8059_dc0f95-cd\">\n\n<p class=\"wp-block-paragraph\">Utiliti<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data8059_1caa99-ae\">\n\n<p class=\"wp-block-paragraph\">Elektrik, air, internet dibayar oleh majikan<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row8059_2c3b61-f9\">\n<td  class=\"kb-table-data kb-table-data8059_990968-8d\">\n\n<p class=\"wp-block-paragraph\">Bantuan Domestik<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data8059_9ded58-10\">\n\n<p class=\"wp-block-paragraph\">Tukang kebun, pemandu, pembantu rumah dibayar oleh majikan<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row8059_73e61e-b4\">\n<td  class=\"kb-table-data kb-table-data8059_a73f13-66\">\n\n<p class=\"wp-block-paragraph\">Keahlian Kelab<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data8059_46a5cc-8f\">\n\n<p class=\"wp-block-paragraph\">Kelab golf, pusat kecergasan<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row8059_f28d34-25\">\n<td  class=\"kb-table-data kb-table-data8059_f83efb-91\">\n\n<p class=\"wp-block-paragraph\">Pendidikan<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data8059_a6396a-d9\">\n\n<p class=\"wp-block-paragraph\">Yuran pengajian dibayar untuk anak pekerja<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row8059_ce7259-c6\">\n<td  class=\"kb-table-data kb-table-data8059_9f33d6-58\">\n\n<p class=\"wp-block-paragraph\">Pemindahan Aset<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data8059_9d352b-5b\">\n\n<p class=\"wp-block-paragraph\">Kereta atau peralatan syarikat dihadiahkan kepada pekerja<\/p>\n\n<\/td>\n<\/tr>\n<\/table><\/div><\/div><\/div>\n\n<\/div><\/div>\n\n\n<h3 class=\"wp-block-heading\">Bilakah BIK Mesti Diisytiharkan untuk PCB?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">BIK mesti diisytiharkan dan dimasukkan ke dalam pendapatan kasar bulanan pekerja jika:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Mereka tidak dikecualikan di bawah undang-undang cukai.<\/li>\n\n\n\n<li>Ia melebihi ambang pengecualian (jika berkenaan).<\/li>\n\n\n\n<li>Ia digunakan untuk kepentingan peribadi atau keluarga.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Kegagalan untuk memasukkan BIK bercukai dalam pengiraan PCB boleh menyebabkan cukai terkurang bayar dan penalti semasa audit.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Bagaimanakah Manfaat Berupa Barangan Dinilai?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">LHDN membenarkan dua kaedah untuk mengira nilai BIK:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">1. <strong>Kaedah Formula (Nilai Tahunan Ditetapkan)<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Ini adalah kaedah yang paling biasa digunakan.<\/p>\n\n\n<style>.kb-row-layout-id8059_9290fb-ee > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id8059_9290fb-ee > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id8059_9290fb-ee > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:600px;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-id8059_9290fb-ee > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id8059_9290fb-ee > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id8059_9290fb-ee > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id8059_9290fb-ee 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-column8059_0738df-2f > .kt-inside-inner-col{display:flex;}.kadence-column8059_0738df-2f > .kt-inside-inner-col,.kadence-column8059_0738df-2f > .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-column8059_0738df-2f > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column8059_0738df-2f > .kt-inside-inner-col{flex-direction:column;align-items:center;}.kadence-column8059_0738df-2f > .kt-inside-inner-col > .kb-image-is-ratio-size{align-self:stretch;}.kadence-column8059_0738df-2f > .kt-inside-inner-col > .wp-block-kadence-advancedgallery{align-self:stretch;}.kadence-column8059_0738df-2f > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column8059_0738df-2f > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column8059_0738df-2f{position:relative;}@media all and (max-width: 1024px){.kadence-column8059_0738df-2f > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}}@media all and (max-width: 767px){.kadence-column8059_0738df-2f > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column8059_0738df-2f\"><div class=\"kt-inside-inner-col\">\n<p class=\"wp-block-paragraph\"><strong>Formula:<\/strong><br><\/p>\n\n\n\n<pre class=\"wp-block-code\"><code>Nilai Tahunan = Kos Aset \u00d7 Kadar Ditetapkan (berdasarkan hayat aset)<\/code><\/pre>\n<\/div><\/div>\n\n<\/div><\/div>\n\n\n<p class=\"wp-block-paragraph\"><strong>Contoh:<\/strong><br> Sebuah kereta syarikat berharga RM80,000 dengan jangka hayat 8 tahun:<br> RM80,000 \u00d7 20% = RM16,000\/tahun<br> Nilai Bulanan = RM1,333.33<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kadar untuk pelbagai aset diperincikan dalam <a href=\"https:\/\/phl.hasil.gov.my\/pdf\/pdfam\/KU3_2013.pdf\" target=\"_blank\" rel=\"noopener\" title=\"Manfaat Berupa Barangan Ketetapan Umum No 3\/2013\">Ketetapan Umum LHDN 3\/2013<\/a> .<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">2. <strong>Kaedah Nilai Pasaran<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Digunakan apabila Kaedah Formula tidak sesuai (cth, pemindahan aset syarikat terpakai). Nilai pasaran saksama diisytiharkan sebagai pendapatan. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">BIK Yang Dikecualikan daripada Cukai<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">BIK tertentu dikecualikan sepenuhnya atau sebahagian daripada cukai pendapatan dan dikecualikan daripada PCB:<\/p>\n\n\n<style>.kb-row-layout-id8059_abb8a7-67 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id8059_abb8a7-67 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id8059_abb8a7-67 > .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-id8059_abb8a7-67 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id8059_abb8a7-67 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id8059_abb8a7-67 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id8059_abb8a7-67 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-column8059_38a6f1-76 > .kt-inside-inner-col,.kadence-column8059_38a6f1-76 > .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-column8059_38a6f1-76 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column8059_38a6f1-76 > .kt-inside-inner-col{flex-direction:column;}.kadence-column8059_38a6f1-76 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column8059_38a6f1-76 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column8059_38a6f1-76{position:relative;}@media all and (max-width: 1024px){.kadence-column8059_38a6f1-76 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column8059_38a6f1-76 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column8059_38a6f1-76\"><div class=\"kt-inside-inner-col\"><style>.kb-table-container8059_1139c5-fd{overflow-x:auto;}.kb-table-container .kb-table8059_1139c5-fd 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-table8059_1139c5-fd caption{text-align:center;}.kb-table-container .kb-table8059_1139c5-fd 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-table8059_1139c5-fd tr:nth-of-type(even){background-color:var(--global-palette8, #F7FAFC);}.kb-table-container .kb-table8059_1139c5-fd td, .kb-table8059_1139c5-fd th{border-bottom:1px solid var(--global-palette6, #718096);}@media all and (max-width: 1024px){.kb-table-container .kb-table8059_1139c5-fd td, .kb-table8059_1139c5-fd th{border-bottom:1px solid var(--global-palette6, #718096);}}@media all and (max-width: 767px){.kb-table-container .kb-table8059_1139c5-fd td, .kb-table8059_1139c5-fd th{border-bottom:1px solid var(--global-palette6, #718096);}}<\/style><div class=\"kb-table-container kb-table-container8059_1139c5-fd wp-block-kadence-table\"><table class=\"kb-table kb-table8059_1139c5-fd\">\n<tr class=\"kb-table-row kb-table-row8059_7bc652-16\">\n<th  scope=\"col\" class=\"kb-table-data kb-table-data8059_f95c9f-c0\">\n\n<p class=\"has-text-align-left wp-block-paragraph\">Faedah<\/p>\n\n<\/th>\n\n<th  scope=\"col\" class=\"kb-table-data kb-table-data8059_da8583-d1\">\n\n<p class=\"has-text-align-left wp-block-paragraph\">Had Pengecualian<\/p>\n\n<\/th>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row8059_affb0d-10\">\n<td  class=\"kb-table-data kb-table-data8059_26dc40-dc\">\n\n<p class=\"wp-block-paragraph\">Petrol untuk kereta syarikat<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data8059_be769c-ac\">\n\n<p class=\"wp-block-paragraph\">Sehingga RM6,000.00 setahun<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row8059_14cfbf-b6\">\n<td  class=\"kb-table-data kb-table-data8059_6ed1c0-da\">\n\n<p class=\"wp-block-paragraph\">Telefon bimbit atau tablet untuk kerja<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data8059_3503a1-3a\">\n\n<p class=\"wp-block-paragraph\">Terkecuali sepenuhnya<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row8059_db8b3a-e7\">\n<td  class=\"kb-table-data kb-table-data8059_e162f8-33\">\n\n<p class=\"wp-block-paragraph\">Elaun makan<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data8059_be32c7-15\">\n\n<p class=\"wp-block-paragraph\">Terkecuali sepenuhnya<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row8059_88b0f8-74\">\n<td  class=\"kb-table-data kb-table-data8059_30e3a4-a5\">\n\n<p class=\"wp-block-paragraph\">Tempat letak kereta disediakan oleh majikan<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data8059_a42047-8e\">\n\n<p class=\"wp-block-paragraph\">Terkecuali sepenuhnya<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row8059_3fdfc2-81\">\n<td  class=\"kb-table-data kb-table-data8059_bc871a-6b\">\n\n<p class=\"wp-block-paragraph\">Yuran penjagaan kanak-kanak atau pendidikan awal<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data8059_7115db-18\">\n\n<p class=\"wp-block-paragraph\">Terkecuali sepenuhnya<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row8059_0a175e-43\">\n<td  class=\"kb-table-data kb-table-data8059_048045-49\">\n\n<p class=\"wp-block-paragraph\">Faedah perubatan, pergigian dan bersalin<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data8059_dc64c9-5e\">\n\n<p class=\"wp-block-paragraph\">Terkecuali sepenuhnya<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row8059_284ea5-07\">\n<td  class=\"kb-table-data kb-table-data8059_0421fa-9a\">\n\n<p class=\"wp-block-paragraph\">Elaun perjalanan untuk tugas rasmi<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data8059_34b64c-09\">\n\n<p class=\"wp-block-paragraph\">Sehingga RM6,000.00 setahun<\/p>\n\n<\/td>\n<\/tr>\n<\/table><\/div><\/div><\/div>\n\n<\/div><\/div>\n\n\n<p class=\"wp-block-paragraph\">Untuk butiran penuh, rujuk <a href=\"https:\/\/phl.hasil.gov.my\/pdf\/pdfam\/KU3_2013.pdf\" target=\"_blank\" rel=\"noopener\" title=\"Manfaat Berupa Barangan Ketetapan Umum No 3\/2013\">Ketetapan Umum 3\/2013<\/a> .<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Contoh: BIK dalam Pengiraan PCB<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Gaji Bulanan<\/strong> : RM5,000<br> <strong>Kereta Syarikat<\/strong> : bernilai RM1,333.33 sebulan<br> <strong>Telefon Bimbit:<\/strong> dikecualikan sepenuhnya<br> <strong>Jumlah Pendapatan untuk PCB<\/strong> = RM5,000.00 + RM1,333.33 = RM6,333.33<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Telefon bimbit tidak disertakan, kerana ia dikecualikan. PCB hendaklah dikira berdasarkan RM6,333.33. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kegagalan untuk memasukkan Manfaat Berupa Barangan dalam pengiraan PCB boleh menyebabkan pendapatan dan penalti yang kurang dilaporkan semasa audit LHDN. Sebagai majikan, adalah menjadi tanggungjawab anda untuk: <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tentukan nilai bercukai BIK<\/li>\n\n\n\n<li>Isytiharkannya dengan tepat dalam senarai gaji<\/li>\n\n\n\n<li>Gunakan pengecualian jika berkenaan<\/li>\n<\/ul>\n\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-8059_a43161-d4 .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-8059_a43161-d4 .kt-divider{border-top-width:1px;height:1px;border-top-color:var(--global-palette1, #3182CE);width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-8059_a43161-d4\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Kawalan ke atas majikannya<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Frasa &#8220;kawalan ke atas majikannya&#8221; merujuk kepada situasi di mana pekerja mempunyai pengaruh atau kuasa yang ketara ke atas syarikat, biasanya melalui pemilikan, pegangan saham atau jawatan eksekutif kanan (seperti menjadi pengarah atau CEO).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dalam konteks pengecualian cukai \u2014 seperti untuk Manfaat Berupa Barangan (BIK) atau pembayaran balik seperti tuntutan perbatuan \u2014 ini bermakna:<\/p>\n\n\n<style>.kb-row-layout-id8059_c455c9-fe > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id8059_c455c9-fe > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id8059_c455c9-fe > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:600px;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-id8059_c455c9-fe > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id8059_c455c9-fe > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id8059_c455c9-fe > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id8059_c455c9-fe 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-column8059_1adad1-76 > .kt-inside-inner-col{padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kadence-column8059_1adad1-76 > .kt-inside-inner-col{border-left:4px solid var(--global-palette3, #1A202C);}.kadence-column8059_1adad1-76 > .kt-inside-inner-col,.kadence-column8059_1adad1-76 > .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-column8059_1adad1-76 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column8059_1adad1-76 > .kt-inside-inner-col{flex-direction:column;}.kadence-column8059_1adad1-76 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column8059_1adad1-76 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column8059_1adad1-76{position:relative;}@media all and (max-width: 1024px){.kadence-column8059_1adad1-76 > .kt-inside-inner-col{border-left:4px solid var(--global-palette3, #1A202C);flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column8059_1adad1-76 > .kt-inside-inner-col{border-left:4px solid var(--global-palette3, #1A202C);flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column8059_1adad1-76\"><div class=\"kt-inside-inner-col\">\n<p class=\"wp-block-paragraph\">Jika pekerja mengawal majikan, mereka tidak boleh menikmati pengecualian tertentu yang biasanya tersedia untuk pekerja tetap.<\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n\n\n<h3 class=\"wp-block-heading\">Maksud &#8220;Kawalan&#8221; Secara Praktikal:<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Menurut LHDN (Lembaga Hasil Dalam Negeri Malaysia), \u201ckawalan\u201d biasanya digunakan apabila:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pekerja adalah pemegang saham utama (cth memiliki lebih daripada 20% saham syarikat).<\/li>\n\n\n\n<li>Pekerja adalah pengarah yang mempunyai kuasa membuat keputusan ke atas imbuhan.<\/li>\n\n\n\n<li>Pekerja boleh mempengaruhi terma dan syarat pekerjaan mereka sendiri, seperti:\n<ul class=\"wp-block-list\">\n<li>Memutuskan gaji atau faedah mereka sendiri.<\/li>\n\n\n\n<li>Meluluskan tuntutan perbelanjaan mereka sendiri.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Mengapa Ini Penting:<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">LHDN mengenakan peraturan yang lebih ketat ke atas individu tersebut untuk mengelakkan penyalahgunaan pengecualian. Contohnya:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pekerja biasa boleh menuntut elaun perbatuan tanpa cukai dalam had.<\/li>\n\n\n\n<li>Tetapi pengarah yang mengawal syarikat mungkin tidak mendapat pengecualian ini, walaupun had yang sama diikuti.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Contoh:<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Jika anda seorang pengarah yang memiliki 51% daripada syarikat anda:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Anda tidak boleh mengecualikan tuntutan perbatuan atau Manfaat dalam Jenis seperti kereta syarikat daripada cukai hanya kerana anda memanggilnya sebagai &#8220;pembayaran balik&#8221;.<\/li>\n\n\n\n<li>LHDN mungkin menganggap ini sebagai faedah bercukai, kerana anda mempunyai kawalan ke atas perkara yang diluluskan atau dibayar.<\/li>\n<\/ul>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<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>\n\n<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>Apabila mengira Potongan Cukai Bulanan (PCB) untuk pekerja di Malaysia, majikan mesti mempertimbangkan bukan sahaja gaji dan bonus tetapi juga Manfaat Berupa Barangan (BIK) \u2014 faedah bukan tunai yang diberikan kepada pekerja sebagai sebahagian daripada pakej pekerjaan mereka. Ini adalah tertakluk kepada cukai pendapatan melainkan dikecualikan, dan mesti dimasukkan dalam pengiraan PCB bulanan. Panduan 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-8059","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 apa itu Manfaat Barangan (BIK), yang perlu diisytiharkan untuk PCB, dan cara ia dinilai di bawah peraturan cukai LHDN Malaysia.\" 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