PRESENTATION LIST SCHEDULE – EPPA6524 - FEP

Date of Kandungan Kursus / Course Contents Student

Presenta
tion
Week 1 Prinsip Pentadbiran Cukai Norjihah Mohamad
- Pengenalan sistem cukai di Malaysia Yusof
- Fungsi LHDN dan KDRM
- Pentadbiran cukai langsung dan tidak
langsung
- Asas dan skop pengenaaan cukai

The Principle of Tax Administration

- Introduction to Malaysian tax system
- Function of LHDN and KDRM
- Administration of direct and indirect tax
- Basis and scope of charge

Week 2 Sejarah dan Perkembangan Pentadbiran Cukai di SUHAILIZA MOHD

Malaysia SUMIAR
- Sejarah cukai di Malaysia
- Sistem taksiran Formal
- Sistem taksiran sendiri
- E-filing
- Dividen - Input sistem dan single tier
- Cukai barangan dan perkhidmatan
- Cukai Jualan dan perkhidmatan 1.0 dan
2.0

The History and Development of Tax

Administration in Malaysia
- Tax history in Malaysia
- Formal tax system
- Self-assessment system
- E-filing
- Dividend-inputation system and sigle tier
- Goods and services tax
- Sales tax and services tax 1.0 and 2.0

Week 3 Peranan dan Pencapaian LHDNM sebagai Mohd Zaidilharis

Pentadbir Cukai Mohamad Yusuf
- Peranan utama LHDN
- Tadbir urus LHDN dan kekuatan kaki
tangan
- Jenis-jenis kutipan cukai
- Jumlah kutipan cukai tahunan mengikut
jenis
- Pematuhan cukai dan pendidikan cukai
 The Role and Achievement of IRBM as the Tax
Administrator
- Main role of LHDN
- LHDN governance and capasity of staff
- Types of collected taxes
- Collection based on types of taxes
- Tax compliance and education

Week 4 Bajet Federal , Polisi Cukai dan Perkembangan Munawarah

Ekonomi Malaysia Mahran
- Analisis bajet tahunan
- Kesan bajet tahunan kepada sektor
tertentu
- Polisis cukai semasa (levi pelepasan,
Covid-19 insentif cukai)
- Perkembangan ekonomi semasa (laporan
tahunan Bank Negara)

The Federal Budget, Tax Policies and Malaysia

Economic Development
- Yearly baudget analysis
- The effect of yearly budget on certain
industries
- Current tax policy (departure levu, Covid-
19 tax incentives)
- Current economic situation (Bank Negara
annual report)

Week 5 Polisi ke atas Kutipan Cukai vs Perbelanjaan ARYA ZULFIKAR

Cukai AKBAR
- Perlaksanaan kutipan cukai langsung dan
tidak langsung yang efektif
- Kos kutipan cukai
- Denda dan penalti cukai
- Kos pematuhan individu dan syarikat

The Policies on Tax Collection vs Tax Expenditure

- Effective collection on direct and indirect
taxes
- Tax collection cost
- Tax penalties
- Company and individual compliance costs

Week 6 Penilaian ke atas Pentadbiran Cukai Semasa XUE QIYUN

- Cukai individu
- Cukai korporat
- Cukai keuntungan hartanah
- Cukai jualan dan perkhidmatan

The Evaluation on the Current Tax Administration

- Individual tax
 - Corporate tax
- Real property gain tax
- Sales and services tax

Week 7 Pembentangan: Cadangan Struktur Pentadbiran FATIN NABILAH

dan Polisi Cukai BINTI NORZIHAD
- Potensi cukai baru seperti cukai alam
sekitar, cukai gula, cukai rokok. NUR ATHIRAH
- Penambah baikan sistem cukai sedia ada BINTI
BADLIHISHAM
Presentation: Suggested Structure of Tax
Administration and Policies
- Potential taxes i.e environment tax, sugar
tax and cigarette tax
- Improvement of current tax systems