Artikel

Artikel ini disediakan oleh Ejen Cukai Mohd Amirul Radzuan, seorang Ejen Cukai berlesen yang berdaftar di bawah Persatuan Akauntan Percukaian Malaysia (M.A.T.A) dan dilantik oleh Lembaga Hasil Dalam Negeri Malaysia (LHDNM). Penulisan ini bertujuan untuk memberikan penerangan yang jelas serta komprehensif berhubung aspek percukaian semasa, termasuk tanggungjawab pembayar cukai, insentif yang diperuntukkan oleh kerajaan, serta isu-isu kepatuhan yang sering dihadapi.

Dengan pengalaman dan kepakaran dalam bidang percukaian, penulis berharap agar artikel ini dapat menjadi rujukan berguna kepada pembaca dalam menguruskan hal ehwal percukaian dengan lebih teratur dan mematuhi peruntukan undang-undang yang ditetapkan.

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  THE EFFECT OF TAX AUDIT AND TAX PENALTY ON INDIVIDUAL INCOME IN MALAYSIA
  by Abah Cukai
  The Effect of Tax Audit and Tax Penalty on Individual Income in Malaysia THE EFFECT OF TAX AUDIT AND TAX PENALTY ON INDIVIDUAL INCOME IN MALAYSIA By: Mohd Amirul bin Mohd Radzuan Importance of taxation in Malaysia Taxation is a significant part of the Malaysian economy and the IRBM or the Inland Revenue board of…
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  THE IMPACT OF THE TAX PENALTY IN MALAYSIA
  by Abah Cukai
  THE IMPACT OF THE TAX PENALTY IN MALAYSIA THE IMPACT OF THE TAX PENALTY IN MALAYSIA By: Mohd Amirul bin Mohd Radzuan Providing proper taxes to the government becomes the most important responsibility of individuals towards the government. The companies of Malaysia maintain professional accounting services to avoid tax-related penalties. Individuals can face various legal…
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  TYPES OF TAXATION AND THEIR ASSOCIATED COSTS
  by Abah Cukai
  TYPES OF TAXATION AND THEIR ASSOCIATED COSTS TYPES OF TAXATION AND THEIR ASSOCIATED COSTS By: Mohd Amirul bin Mohd Radzuan 1. Theory of Taxation Taxation means the taxing authority or government imposes a tax on its business entities and citizens. Taxation applies to all levels from income tax to goods and services. The taxation theory…
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  HOW SELF ASSESSMENT SYSTEM IMPROVES OUR TAXATION SYSTEM
  by Abah Cukai
  How Self Assessment System Improves Our Taxation System How Self Assessment System Improves Our Taxation System Author: Mohd Amirul bin Mohd Radzuan Taxation is one of the essential parts of the Malaysian economy. People of the Malaysian market help to maintain all essential rules and regulations of taxes. The country’s people for a better understanding…
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  HUMAN BEHAVIOUR, TAX COMPLIANCE AND TAX PENALTY
  by Abah Cukai
  Human Behaviour, Tax Compliance and Tax Penalty — Academic Analysis Human Behaviour, Tax Compliance and Tax Penalty Published: 03 December 2025  |  Category: Tax & Compliance  |  Author: Mohd Amirul Human Behaviour plays an essential role to follow tax rules and avoidance of the behaviour of humans in tax systems. A taxpayer’s decision helps to…