4 MATEMATIK PENGGUNA PERCUKAIAN

MATEMATIK PENGGUNA: PERCUKAIAN

CONSUMER MATHEMATICS : TAX

1. Encik Hamidi, bujang, bekerja sebagai kerani. Gaji bulanannya ialah RM4000. Dia
ingin menghitung cukai pendapatannya untuk Taksiran Tahun 2020.
Jadual 4 menunjukkan perkara pengecualian dan pelepasan cukai Encik Hamidi.
Encik Hamidi is single and he works as a clerk. His monthly income isRM4 000. He
wants to calculate his income tax for the Assessment Year of 2020.
Table 4 shows the tax exemption and tax relief items for Encik Hamidi.

Pelepasan Cukai Amoun
Tax relief Amount

Individu (RM)
Individual 9000

Gaya hidup (had RM2 500) 1674
Lifestyle (limited to RM 2 500)
7376
Insurans hayat dak KWSP (had RM7 000)
Life insurance and EPF (limited to RM 7 000) 1325

Insurans perubatan dan pendidikan (had RM3 000) 70
Medical and education insurance (limited RM3 000)

PERKESO (had RM250)
SOCSO(limited RM 250)

Jadual 4/ Table 4

Diberi bahawa dalam tahun yang sama:
It is given that in the same year:

I. Dia menerima bonus sebanyak RM4 000 pada akhir tahun.
He received a bonus of RM4 000 at the end of the year.

II. Dia menderma RM50 kepada sebuah pusat kebajikan yang
diluluskan oleh LHDN.
He donated RM50 to an IRB-approved welfare centre.

III. Dia membayar zakat berjumlah RM120.
He paid zakat RM120.

IV. Potongan Cukai Bulanan (PCB) Encik Hamidi ialah RM16.65.
En Hamidi’s Monthly Tax Deduction (PCB) was RM16.65.

(a) Hitung pendapatan bercukai Encik Hamidi [RM32 881]
Calculate Encik Hamidi’s chargeable income.

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(b) Jadual 5 menunjukkan sebahagian daripada kadar cukai pendapatan individu
untuk Tahun Taksiran 2020.
Table 5 shows part of the individual income tax rates for Assessment Year of
2020.

Banjaran Pengiraan Kadar Cukai
pendapatan bercukai Calculation Rate Tax
Chargeable income (%) (RM)
(RM)
(RM) 3 150
20 000 pertama
20 001- 35 000 On the first 20 000 450
15 000 berikutnya

Next 15 000

Jadual 5/ Table 5

 Rebat cukai sebanyak RM400 akan diberikan sekiranya pendapatan bercukai
tidak melebihi RM35 000, tertakluk kepada perubahan semasa.
Tax rebate RM400 will be given if the chargeable income does not exceed
RM35 000, subject to change.

Berdasarkan Jadual 5, hitung cukai pendapatan yang perlu dibayar oleh Encik [RM16.43]
Hamidi.
Based on Table 5, calculate the income tax to be paid by Encik Hamidi.

(c) Adakah Encik Hamidi perlu membuat bayaran baki cukai pendapatan, atau dia [RM183.37]
akan menerima lebihan potongan PCB yang dipulangkan oleh pihak LHDN?
Jelaskan jawapan anda.
Does Encik Hamidi need to pay any additional income tax, or will he receive
excess deduction of PCB refunded by IRB?
Explain your answer.

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2. Jadual 6 menunjukkan kadar cukai jalan bagi kereta.
Table 6 shows the road tax rate for cars.

Muatan enjin Kadar Kadar cukai jalan
Engine capacity asas Road tax rate
Base rate
1000cc dan ke Kadar progresif
bawah Progressive rate

1000cc and below RM20.00
1 001cc – 1 200cc
1 201cc – 1 400cc RM55.00 +RM0.40 setiap cc melebihi 1 600cc
1 401cc – 1 600cc RM70.00 +RM0.40 each cc over 1600cc
RM90.00
1 601cc – 1 800cc +RM0.50 setiap cc melebihi 1 800cc
RM200.00 +RM0.50 each cc over 1800cc
1 801cc – 2 000cc
RM280.00

Jadual 6/ Table 6

(a) Sebuah kereta dengan muatan enjin sebanyak 1 727cc. [RM250.80]
Berapakah cukai jalannya?
A car with an engine capacity of 1 727cc. How much is the road tax?

(b) Gunalan membayar cukai jalan sebanyak RM376.50 bagi keretanya. [1993 ]
Hitung muatan enjin, dalam cc, bagi keretanya.
Gunalan paid the road tax of RM376.50 for his car.
Calculate the engine capacity, in cc, for his car.

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