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Income Tax Expenses | 6 Months Ended
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Jun. 30, 2024
Income Tax Expenses [Abstract] |
INCOME TAX EXPENSES |
| 28 | INCOME TAX EXPENSES
|  | Six months ended June 30, 2023 |  |  | Six months ended June 30, 2024 |
|  | RM |  |  | RM |  |  | USD |
Current income tax expense |  |  | 800,000 |  |  |  | 826,402 |  |  |  | 175,189 |
Overprovision for tax expense |  |  | (173,857 | ) |  |  | - |  |  |  | - |
Income tax expense |  |  | 626,143 |  |  |  | 826,402 |  |  |  | 175,189 |
The tax on the Group’s profit before income tax differs from the theoretical amount that would arise using the Malaysia’s standard rate of income tax as follows:
|  | Six months ended June 30, 2023 |  |  | Six months ended June 30, 2024 |
|  | RM |  |  | RM |  |  | USD |
Profit before income tax |  |  | 20,680,347 |  |  |  | 26,240,099 |  |  |  | 5,562,643 |
Tax calculated at tax rate of 24% |  |  | 4,963,283 |  |  |  | 6,297,624 |  |  |  | 1,335,034 |
Effects of: |  |  |  |  |  |  |  |  |  |  |  |
- Income not taxable for tax purposes |  |  | (4,163,283 | ) |  |  | (5,794,261 | ) |  |  | (1,228,326 | )
- Unutilised tax losses forfeited |  |  | - |  |  |  | - |  |  |  |  |
- Expenses not deductible for tax purposes |  |  | - |  |  |  | 323,039 |  |  |  | 68,481 |
|  |  | 800,000 |  |  |  | 826,402 |  |  |  | 175,189 |
Overprovision in prior year |  |  | (173,857 | ) |  |  | - |  |  |  | - |
Income tax expense |  |  | 626,143 |  |  |  | 826,402 |  |  |  | 175,189 |

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