MATEMATIK PENGGUNA: PERCUKAIAN

1. (a) Jumlah pendapatn tahunan

Total annual income
= 𝑅𝑀4000 × 12 + 𝑅𝑀4000
= 𝑅𝑀52 000

Pendapatan bercukai
Chargeable income
= 𝑅𝑀 52 000 − 𝑅𝑀50 − (𝑅𝑀9000 + 𝑅𝑀1674 = 𝑅𝑀7000 + 𝑅𝑀1325 + 𝑅𝑀70)
= 𝑅𝑀 32 881

(b) Cukai bagi RM20 000 pertama

Tax on the first RM20 000
= 𝑅𝑀150

Cukai atas baki berikutnya

Tax on the next balance
3
= × (𝑅𝑀32 881 − 𝑅𝑀20000)
100
= 𝑅𝑀386.43

Rebat yang layak

Eligible rebate
= 𝑅𝑀400 + 𝑅𝑀120
= 𝑅𝑀520

Cukai pendapatan
Income tax
= 𝑅𝑀150 + 𝑅𝑀386.43 − 𝑅𝑀520
= 16.43

(c) Jumlah PCB yang dipotong

Total PCB deducted
= 𝑅𝑀16.65 × 12
= 𝑅𝑀199.80

Lebihan potongan PCB

Excess deduction of PCB
= 𝑅𝑀199.80 − 𝑅𝑀16.43
= 𝑅𝑀183.37

Cukai yang dibayar < PCB.

Maka, Encik Hamidi akan menerima lebihan potongan PCB sebanyak
RM183.37 yang dipulangkan oleh pihak LHDN.
Tax payable < PCB.
Thus, Encik Hamidi will receive excess deduction of PCB of RM183.37
refunded by IRB.
2. (a) Cukai jalan / Road tax
= 𝑅𝑀200 + 127 × 𝑅𝑀0.40
= 𝑅𝑀200 + 𝑅𝑀50.80
= 𝑅𝑀250.80

(b) 𝑅𝑀376.50 − 𝑅𝑀280 = 𝑅𝑀96.50

Bilangan cc / number of cc
96.50
= 193
0.50

Muatan enjin/ Engine capacity

= 1800 + 193
= 1993𝑐𝑐