{"id":42837,"date":"2026-06-19T15:12:23","date_gmt":"2026-06-19T07:12:23","guid":{"rendered":"https:\/\/portal-editor.hasil.gov.my\/?page_id=42837"},"modified":"2026-06-25T11:42:24","modified_gmt":"2026-06-25T03:42:24","slug":"kira-dan-kalkulator-cukai","status":"publish","type":"page","link":"https:\/\/www.hasil.gov.my\/en\/eduzone\/kira-dan-kalkulator-cukai\/","title":{"rendered":"Kira dan Kalkulator Cukai"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"42837\" class=\"elementor elementor-42837\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eba60b7 e-flex e-con-boxed e-con e-parent\" data-id=\"eba60b7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-13a92e6 e-con-full e-flex e-con e-child\" data-id=\"13a92e6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d6dc106 elementor-widget elementor-widget-template\" data-id=\"d6dc106\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"container\" data-elementor-id=\"42870\" class=\"elementor elementor-42870\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-678a508 e-flex e-con-boxed e-con e-parent\" data-id=\"678a508\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bbd5513 elementor-widget elementor-widget-heading\" data-id=\"bbd5513\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">EduZone<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65e308d page-sidebar elementor-nav-menu--dropdown-tablet elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"65e308d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;vertical&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i aria-hidden=\\&quot;true\\&quot; class=\\&quot;\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"Menu\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-vertical e--pointer-none\">\n\t\t\t\t<ul id=\"menu-1-65e308d\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-42866\"><a href=\"https:\/\/www.hasil.gov.my\/en\/eduzone\/taxedu-podcast\/\" class=\"elementor-item\">TaxEdu Podcast<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-42865\"><a href=\"https:\/\/www.hasil.gov.my\/en\/eduzone\/program-pendidikan-dan-kesedaran-cukai\/\" class=\"elementor-item\">Program Pendidikan dan Kesedaran Cukai<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-43014\"><a href=\"https:\/\/www.hasil.gov.my\/en\/eduzone\/program-pendidikan-dan-kesedaran-cukai\/penceramah-program-klik-hasil\/\" class=\"elementor-sub-item\">Penceramah Program Klik HASiL<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-43013\"><a href=\"https:\/\/www.hasil.gov.my\/en\/eduzone\/program-pendidikan-dan-kesedaran-cukai\/penceramah-program-berbayar-dan-topik-teknikal\/\" class=\"elementor-sub-item\">Paid Program Speaker and Technical Topics<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-43012\"><a href=\"https:\/\/www.hasil.gov.my\/en\/eduzone\/program-pendidikan-dan-kesedaran-cukai\/permohonan-lawatan-ke-pejabat-hasil\/\" class=\"elementor-sub-item\">Permohonan Lawatan ke Pejabat HASiL<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-42864\"><a href=\"https:\/\/www.hasil.gov.my\/en\/eduzone\/kira-dan-kalkulator-cukai\/\" class=\"elementor-item\">Tax Calculator &amp; Business Profit and Loss Account Template<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-42863\"><a href=\"https:\/\/www.hasil.gov.my\/en\/eduzone\/risalah-cukai\/\" class=\"elementor-item\">Tax Brochure<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-42862\"><a href=\"https:\/\/www.hasil.gov.my\/en\/eduzone\/video-wawancara\/\" class=\"elementor-item\">Interview Video<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-42861\"><a href=\"https:\/\/www.hasil.gov.my\/en\/eduzone\/video-kesedaran-pendidikan-cukai\/\" class=\"elementor-item\">Tax Education \/ Awareness Video<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-42860\"><a href=\"https:\/\/www.hasil.gov.my\/en\/eduzone\/slaid-poster-percukaian\/\" class=\"elementor-item\">Tax Slide \/ Poster<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-42859\"><a href=\"https:\/\/www.hasil.gov.my\/en\/eduzone\/penerbitan-cukai\/\" class=\"elementor-item\">Tax Publication<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-43830\"><a href=\"https:\/\/www.hasil.gov.my\/en\/eduzone\/penerbitan-cukai\/e-buletin-hasil\/\" class=\"elementor-sub-item\">e-Newsletter HASiL<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-43829\"><a href=\"https:\/\/www.hasil.gov.my\/en\/eduzone\/penerbitan-cukai\/berita-hasil\/\" class=\"elementor-sub-item\">HASiL News<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-43828\"><a href=\"https:\/\/www.hasil.gov.my\/en\/eduzone\/penerbitan-cukai\/hasilian-research-snapshot-hrs\/\" class=\"elementor-sub-item\">Hasilian Research Snapshot (HRS)<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-43827\"><a href=\"https:\/\/www.hasil.gov.my\/en\/eduzone\/penerbitan-cukai\/artikel\/\" class=\"elementor-sub-item\">Articles<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-43826\"><a href=\"https:\/\/www.hasil.gov.my\/en\/eduzone\/penerbitan-cukai\/komik\/\" class=\"elementor-sub-item\">Comics<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-43831\"><a href=\"https:\/\/www.hasil.gov.my\/en\/eduzone\/penerbitan-cukai\/pelan-pendidikan-pembayar-cukai-pppc\/\" class=\"elementor-sub-item\">Pelan Pendidikan Pembayar Cukai (PPPC)<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-42858\"><a href=\"https:\/\/www.hasil.gov.my\/en\/eduzone\/video-manfaat-cukai\/\" class=\"elementor-item\">Tax Benefits Video<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-42856\"><a href=\"https:\/\/www.hasil.gov.my\/en\/eduzone\/dummy-e-filing\/\" class=\"elementor-item\">Dummy e-Filing<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"More2\" aria-expanded=\"false\">\n\t\t\t<svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open e-font-icon-svg e-eicon-menu-bar\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M104 333H896C929 333 958 304 958 271S929 208 896 208H104C71 208 42 237 42 271S71 333 104 333ZM104 583H896C929 583 958 554 958 521S929 458 896 458H104C71 458 42 487 42 521S71 583 104 583ZM104 833H896C929 833 958 804 958 771S929 708 896 708H104C71 708 42 737 42 771S71 833 104 833Z\"><\/path><\/svg><svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close e-font-icon-svg e-eicon-close\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M742 167L500 408 258 167C246 154 233 150 217 150 196 150 179 158 167 167 154 179 150 196 150 212 150 229 154 242 171 254L408 500 167 742C138 771 138 800 167 829 196 858 225 858 254 829L496 587 738 829C750 842 767 846 783 846 800 846 817 842 829 829 842 817 846 804 846 783 846 767 842 750 829 737L588 500 833 258C863 229 863 200 833 171 804 137 775 137 742 167Z\"><\/path><\/svg>\t\t<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-65e308d\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-42866\"><a href=\"https:\/\/www.hasil.gov.my\/en\/eduzone\/taxedu-podcast\/\" class=\"elementor-item\" tabindex=\"-1\">TaxEdu Podcast<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-42865\"><a href=\"https:\/\/www.hasil.gov.my\/en\/eduzone\/program-pendidikan-dan-kesedaran-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Program Pendidikan dan Kesedaran Cukai<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-43014\"><a href=\"https:\/\/www.hasil.gov.my\/en\/eduzone\/program-pendidikan-dan-kesedaran-cukai\/penceramah-program-klik-hasil\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Penceramah Program Klik HASiL<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-43013\"><a href=\"https:\/\/www.hasil.gov.my\/en\/eduzone\/program-pendidikan-dan-kesedaran-cukai\/penceramah-program-berbayar-dan-topik-teknikal\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Paid Program Speaker and Technical Topics<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-43012\"><a href=\"https:\/\/www.hasil.gov.my\/en\/eduzone\/program-pendidikan-dan-kesedaran-cukai\/permohonan-lawatan-ke-pejabat-hasil\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Permohonan Lawatan ke Pejabat HASiL<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-42864\"><a href=\"https:\/\/www.hasil.gov.my\/en\/eduzone\/kira-dan-kalkulator-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Tax Calculator &amp; Business Profit and Loss Account Template<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-42863\"><a href=\"https:\/\/www.hasil.gov.my\/en\/eduzone\/risalah-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Tax Brochure<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-42862\"><a href=\"https:\/\/www.hasil.gov.my\/en\/eduzone\/video-wawancara\/\" class=\"elementor-item\" tabindex=\"-1\">Interview Video<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-42861\"><a href=\"https:\/\/www.hasil.gov.my\/en\/eduzone\/video-kesedaran-pendidikan-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Tax Education \/ Awareness Video<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-42860\"><a href=\"https:\/\/www.hasil.gov.my\/en\/eduzone\/slaid-poster-percukaian\/\" class=\"elementor-item\" tabindex=\"-1\">Tax Slide \/ Poster<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-42859\"><a href=\"https:\/\/www.hasil.gov.my\/en\/eduzone\/penerbitan-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Tax Publication<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-43830\"><a href=\"https:\/\/www.hasil.gov.my\/en\/eduzone\/penerbitan-cukai\/e-buletin-hasil\/\" class=\"elementor-sub-item\" tabindex=\"-1\">e-Newsletter HASiL<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-43829\"><a href=\"https:\/\/www.hasil.gov.my\/en\/eduzone\/penerbitan-cukai\/berita-hasil\/\" class=\"elementor-sub-item\" tabindex=\"-1\">HASiL News<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-43828\"><a href=\"https:\/\/www.hasil.gov.my\/en\/eduzone\/penerbitan-cukai\/hasilian-research-snapshot-hrs\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Hasilian Research Snapshot (HRS)<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-43827\"><a href=\"https:\/\/www.hasil.gov.my\/en\/eduzone\/penerbitan-cukai\/artikel\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Articles<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-43826\"><a href=\"https:\/\/www.hasil.gov.my\/en\/eduzone\/penerbitan-cukai\/komik\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Comics<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-43831\"><a href=\"https:\/\/www.hasil.gov.my\/en\/eduzone\/penerbitan-cukai\/pelan-pendidikan-pembayar-cukai-pppc\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Pelan Pendidikan Pembayar Cukai (PPPC)<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-42858\"><a href=\"https:\/\/www.hasil.gov.my\/en\/eduzone\/video-manfaat-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Tax Benefits Video<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-42856\"><a href=\"https:\/\/www.hasil.gov.my\/en\/eduzone\/dummy-e-filing\/\" class=\"elementor-item\" tabindex=\"-1\">Dummy e-Filing<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0bdac29 e-con-full e-flex e-con e-child\" data-id=\"0bdac29\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-70db8f5 elementor-widget elementor-widget-heading\" data-id=\"70db8f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tax Calculator &amp; Business Profit and Loss Account Template<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a3dd9f7 e-con-full e-flex e-con e-child\" data-id=\"a3dd9f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-f14ea80 e-con-full e-flex e-con e-child\" data-id=\"f14ea80\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4666bb0 elementor-widget elementor-widget-html\" data-id=\"4666bb0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"text-align: right;\">\r\n\r\n    <a href=\"javascript:void(0);\" id=\"toggle-accordion\" class='expand-all-btn'>\r\n\r\n        Expand All <i class=\"fas fa-chevron-down\"><\/i>\r\n\r\n    <\/a>\r\n\r\n<\/div>\r\n\r\n<script>\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n    const toggleBtn = document.getElementById('toggle-accordion');\r\n    let isExpanded = false;\r\n\r\n    toggleBtn.addEventListener('click', function() {\r\n        const items = document.querySelectorAll('.e-n-accordion-item');\r\n        \r\n        isExpanded = !isExpanded;\r\n\r\n        if (isExpanded) {\r\n            toggleBtn.innerHTML = 'Tutup Semua <i class=\"fas fa-chevron-up\"><\/i>';\r\n            items.forEach(item => item.setAttribute('open', ''));\r\n        } else {\r\n            toggleBtn.innerHTML = 'Buka Semua <i class=\"fas fa-chevron-down\"><\/i>';\r\n            items.forEach(item => item.removeAttribute('open'));\r\n        }\r\n    });\r\n});\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5cdae4e custom-lhdn-accordion elementor-widget elementor-widget-n-accordion\" data-id=\"5cdae4e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Question 25 - What is Pioneer Status?\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9730\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-9730\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Tax Calculator <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-9730\" class=\"elementor-element elementor-element-6384cf9 e-con-full e-flex e-con e-child\" data-id=\"6384cf9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-933fe4f elementor-widget elementor-widget-text-editor\" data-id=\"933fe4f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The following e-Calculator can be downloaded.<\/p><ul><li><a href=\"\/wp-content\/uploads\/kalkulator-cukai-tahun-taksiran-2025.xlsx\" target=\"_blank\" rel=\"noopener\">e-Calculator Year of Assessment 2025 <span>(59.33 KB)<span><\/a><\/li><li><a href=\"\/wp-content\/uploads\/kalkulator-cukai-tahun-taksiran-2024.xlsx\" target=\"_blank\" rel=\"noopener\">e-Calculator Year of Assessment 2024 <span>(55.85 KB)<span><\/a><\/li><li><a href=\"\/wp-content\/uploads\/kalkulator-cukai-tahun-taksiran-2023.xlsx\" target=\"_blank\" rel=\"noopener\">e-Calculator Year of Assessment 2023 <span>(55.19 KB)<span><\/a><\/li><li><a href=\"\/wp-content\/uploads\/kalkulator-cukai-tahun-taksiran-2022.xlsx\" target=\"_blank\" rel=\"noopener\">e-Calculator Year of Assessment 2022 <span>(378.54 KB)<span><\/a><\/li><li><a href=\"\/wp-content\/uploads\/kalkulator-cukai-tahun-taksiran-2021.xlsx\" target=\"_blank\" rel=\"noopener\">e-Calculator Year of Assessment 2021 <span>(378.38 KB)<span><\/a><\/li><li><a href=\"\/wp-content\/uploads\/kalkulator-cukai-tahun-taksiran-2020.xlsx\" target=\"_blank\" rel=\"noopener\">e-Calculator Year of Assessment 2020 <span>(378.61 KB)<span><\/a><\/li><li><a href=\"\/wp-content\/uploads\/kalkulator-cukai-tahun-taksiran-2019.xlsx\" target=\"_blank\" rel=\"noopener\">e-Calculator Year of Assessment 2019 <span>(378.25 KB)<span><\/a><\/li><li><a href=\"\/wp-content\/uploads\/kalkulator-cukai-tahun-taksiran-2018.xlsx\" target=\"_blank\" rel=\"noopener\">e-Calculator Year of Assessment 2018 <span>(373.01 KB)<span><\/a><\/li><li><a href=\"\/wp-content\/uploads\/kalkulator-cukai-tahun-taksiran-2017.xlsx\" target=\"_blank\" rel=\"noopener\">e-Calculator Year of Assessment 2017 <span>(373.05 KB)<span><\/a><\/li><li><a href=\"\/wp-content\/uploads\/kalkulator-cukai-tahun-taksiran-2016.xlsx\" target=\"_blank\" rel=\"noopener\">e-Calculator Year of Assessment 2016 <span>(373.18 KB)<span><\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9731\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9731\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Business Profit and Loss Account Template <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-9731\" class=\"elementor-element elementor-element-a71e670 e-con-full e-flex e-con e-child\" data-id=\"a71e670\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-16bd0df elementor-widget elementor-widget-text-editor\" data-id=\"16bd0df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The following Business Profit and Loss Account Template can be downloaded.<\/p><ul><li><a title=\"Template Akaun Untung Rugi Perniagaan Individu\" href=\"\/wp-content\/uploads\/template-akaun-untung-rugi-perniagaan-individu.xlsx\" target=\"_blank\" rel=\"noopener\">Business Profit and Loss Account Template <span>(40.15 KB)<span><\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Tax Calculator &amp; Business Profit and Loss Account Template Buka Semua Kalkulator Cukai Berikut adalah senarai e-Kalkulator yang boleh di muat turun. e-Kalkulator Tahun Taksiran 2025 (59.33 KB) e-Kalkulator Tahun Taksiran 2024 (55.85 KB) e-Kalkulator Tahun Taksiran 2023 (55.19 KB) e-Kalkulator Tahun Taksiran 2022 (378.54 KB) e-Kalkulator Tahun Taksiran 2021 (378.38 KB) e-Kalkulator Tahun Taksiran [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":0,"parent":42832,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_members_access_role":[],"_members_access_error":""},"class_list":["post-42837","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lembaga Hasil Dalam Negeri Malaysia<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lembaga Hasil Dalam Negeri Malaysia\" \/>\n<meta property=\"og:description\" content=\"Tax Calculator &amp; Business Profit and Loss Account Template Buka Semua Kalkulator Cukai Berikut adalah senarai e-Kalkulator yang boleh di muat turun. e-Kalkulator Tahun Taksiran 2025 (59.33 KB) e-Kalkulator Tahun Taksiran 2024 (55.85 KB) e-Kalkulator Tahun Taksiran 2023 (55.19 KB) e-Kalkulator Tahun Taksiran 2022 (378.54 KB) e-Kalkulator Tahun Taksiran 2021 (378.38 KB) e-Kalkulator Tahun Taksiran [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/portal-editor.hasil.gov.my\/eduzone\/kira-dan-kalkulator-cukai\/\" \/>\n<meta property=\"og:site_name\" content=\"LEMBAGA HASiL DALAM NEGERI MALAYSIA\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/HASiLMalaysia\" \/>\n<meta property=\"article:modified_time\" content=\"2026-06-25T03:42:24+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@HASiLMalaysia\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" 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