{"id":7665,"date":"2025-01-26T13:32:08","date_gmt":"2025-01-26T05:32:08","guid":{"rendered":"https:\/\/adventus-consult.com\/uncategorized-ms\/apa-itu-potongan-cukai-bulanan\/"},"modified":"2025-06-15T19:46:01","modified_gmt":"2025-06-15T11:46:01","slug":"apa-itu-potongan-cukai-bulanan","status":"publish","type":"post","link":"https:\/\/adventus-consult.com\/ms\/pengurusan-gaji\/apa-itu-potongan-cukai-bulanan\/","title":{"rendered":"Apa itu Potongan Cukai Bulanan?"},"content":{"rendered":"<style>.kb-row-layout-id5044_73aa49-86 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id5044_73aa49-86 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id5044_73aa49-86 > .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-id5044_73aa49-86 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id5044_73aa49-86 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id5044_73aa49-86 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id5044_73aa49-86 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-column5044_cd86ed-ee > .kt-inside-inner-col,.kadence-column5044_cd86ed-ee > .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-column5044_cd86ed-ee > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column5044_cd86ed-ee > .kt-inside-inner-col{flex-direction:column;}.kadence-column5044_cd86ed-ee > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column5044_cd86ed-ee > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column5044_cd86ed-ee{position:relative;}@media all and (max-width: 1024px){.kadence-column5044_cd86ed-ee > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column5044_cd86ed-ee > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column5044_cd86ed-ee\"><div class=\"kt-inside-inner-col\"><style>.kb-row-layout-id5044_4802c0-84 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id5044_4802c0-84 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id5044_4802c0-84 > .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-id5044_4802c0-84 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id5044_4802c0-84 > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 767px){.kb-row-layout-id5044_4802c0-84 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id5044_4802c0-84 > .kt-row-column-wrap > .wp-block-kadence-column:nth-child(1 of *:not(style)){order:2;}.kb-row-layout-id5044_4802c0-84 > .kt-row-column-wrap > .wp-block-kadence-column:nth-child(2 of *:not(style)){order:1;}.kb-row-layout-id5044_4802c0-84 > .kt-row-column-wrap > .wp-block-kadence-column:nth-child(3 of *:not(style)){order:12;}.kb-row-layout-id5044_4802c0-84 > .kt-row-column-wrap > .wp-block-kadence-column:nth-child(4 of *:not(style)){order:11;}.kb-row-layout-id5044_4802c0-84 > .kt-row-column-wrap > .wp-block-kadence-column:nth-child(5 of *:not(style)){order:22;}.kb-row-layout-id5044_4802c0-84 > .kt-row-column-wrap > .wp-block-kadence-column:nth-child(6 of *:not(style)){order:21;}.kb-row-layout-id5044_4802c0-84 > .kt-row-column-wrap > .wp-block-kadence-column:nth-child(7 of *:not(style)){order:32;}.kb-row-layout-id5044_4802c0-84 > .kt-row-column-wrap > .wp-block-kadence-column:nth-child(8 of *:not(style)){order:31;}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id5044_4802c0-84 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-column5044_7b0bc6-db > .kt-inside-inner-col{display:flex;}.kadence-column5044_7b0bc6-db > .kt-inside-inner-col,.kadence-column5044_7b0bc6-db > .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-column5044_7b0bc6-db > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column5044_7b0bc6-db > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column5044_7b0bc6-db > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column5044_7b0bc6-db{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column5044_7b0bc6-db{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column5044_7b0bc6-db > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column5044_7b0bc6-db > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column5044_7b0bc6-db{position:relative;}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column5044_7b0bc6-db{align-self:center;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column5044_7b0bc6-db{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column5044_7b0bc6-db > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column5044_7b0bc6-db > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kt-row-column-wrap > .kadence-column5044_7b0bc6-db{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column5044_7b0bc6-db{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column5044_7b0bc6-db > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column5044_7b0bc6-db > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column5044_7b0bc6-db\"><div class=\"kt-inside-inner-col\">\n<p class=\"wp-block-paragraph\">Di Malaysia, Potongan Cukai Bulanan (MTD), juga dikenali sebagai Potongan Cukai Bulanan (PCB), ialah sistem di mana majikan memotong cukai pendapatan daripada gaji pekerja mereka secara bulanan.  <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mekanisme ini memastikan proses pembayaran cukai yang lebih terurus untuk pekerja dan memudahkan kutipan cukai tepat pada masanya untuk kerajaan.<\/p>\n<\/div><\/div>\n\n\n<style>.kadence-column5044_56e633-19 > .kt-inside-inner-col{display:flex;}.kadence-column5044_56e633-19 > .kt-inside-inner-col,.kadence-column5044_56e633-19 > .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-column5044_56e633-19 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column5044_56e633-19 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column5044_56e633-19 > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column5044_56e633-19{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column5044_56e633-19{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column5044_56e633-19 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column5044_56e633-19 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column5044_56e633-19{position:relative;}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column5044_56e633-19{align-self:center;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column5044_56e633-19{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column5044_56e633-19 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column5044_56e633-19 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kt-row-column-wrap > .kadence-column5044_56e633-19{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column5044_56e633-19{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column5044_56e633-19 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column5044_56e633-19 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column5044_56e633-19\"><div class=\"kt-inside-inner-col\">\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/01\/potongan-cukai-bulanan.png\" alt=\"Potongan Cukai Bulanan\" class=\"wp-image-5281\" title=\"Potongan Cukai Bulanan\" srcset=\"https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/01\/potongan-cukai-bulanan.png 1024w, https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/01\/potongan-cukai-bulanan-300x300.png 300w, https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/01\/potongan-cukai-bulanan-150x150.png 150w, https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/01\/potongan-cukai-bulanan-768x768.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div><\/div>\n\n<\/div><\/div>\n\n\n<h2 class=\"wp-block-heading\">Asas Pengiraan PCB:<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pengiraan PCB adalah berdasarkan kepada status kediaman pekerja dan imbuhan bulanan:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pekerja pemastautin:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bagi pekerja yang bermastautin di Malaysia, PCB dikira selepas mengambil kira semua potongan yang dibenarkan di bawah Akta Cukai Pendapatan (ACP) 1967. Potongan ini boleh termasuk pelepasan peribadi, caruman kepada Kumpulan Wang Simpanan Pekerja (KWSP), premium insurans dan pelepasan lain yang layak. Amaun PCB khusus ditentukan menggunakan kaedah pengiraan berkomputer yang disediakan oleh Lembaga Hasil Dalam Negeri Malaysia (LHDN).  <\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pekerja Bukan Pemastautin:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bagi pekerja bukan pemastautin, PCB dikira pada kadar rata 30% daripada jumlah imbuhan bulanan mereka.  <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ini bermakna 30% daripada pendapatan bulanan pekerja bukan pemastautin ditolak sebagai cukai.<br\/><br\/> <strong>Gaji Minimum untuk Kelayakan MTD:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Keperluan untuk memotong PCB adalah bergantung kepada tahap pendapatan pekerja:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ambang Pendapatan Tahunan:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Individu yang mempunyai pendapatan penggajian tahunan melebihi RM37,333 adalah tertakluk kepada cukai pendapatan dan, akibatnya, potongan PCB.<br\/><br\/> <strong>Ambang Pendapatan Bulanan:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Walaupun ambang tahunan menyediakan garis panduan yang jelas, dalam praktiknya, potongan PCB biasanya bermula untuk pekerja yang memperoleh pendapatan bercukai bulanan antara RM3,000 hingga RM4,000.  <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Julat ini merangkumi pelbagai faktor, termasuk potongan dan pelepasan yang dibenarkan, yang boleh menjejaskan pengiraan pendapatan bercukai.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Adalah penting untuk ambil perhatian bahawa ambang ini boleh berbeza-beza berdasarkan keadaan individu, seperti sumber pendapatan tambahan, pelepasan terpakai dan faktor lain yang mempengaruhi pendapatan bercukai.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Majikan dinasihatkan untuk menggunakan penyelesaian senarai gaji 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> untuk jadual pengiraan PCB terkini dan alatan yang disediakan oleh LHDN bagi memastikan potongan tepat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Untuk panduan terperinci tentang pengiraan PCB dan maklumat cukai terkini, majikan dan pekerja hendaklah merujuk kepada <a href=\"https:\/\/www.hasil.gov.my\/en\/employers\/guideline\/\" title=\"Garis Panduan Potongan Cukai Bulanan \">garis panduan<\/a> yang disediakan oleh Lembaga Hasil Dalam Negeri Malaysia.<\/p>\n<\/div><\/div>\n\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Di Malaysia, Potongan Cukai Bulanan (MTD), juga dikenali sebagai Potongan Cukai Bulanan (PCB), ialah sistem di mana majikan memotong cukai pendapatan daripada gaji pekerja mereka secara bulanan. Mekanisme ini memastikan proses pembayaran cukai yang lebih terurus untuk pekerja dan memudahkan kutipan cukai tepat pada masanya untuk kerajaan. Asas Pengiraan PCB: Pengiraan PCB adalah berdasarkan kepada&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","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":""},"categories":[82],"tags":[],"class_list":["post-7665","post","type-post","status-publish","format-standard","hentry","category-pengurusan-gaji"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 5.0.1.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"Potongan Cukai 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