
2024/2025 マレーシアにおいて事業を営むためのハンドブック
この小冊子は、2024年10月18日付で発表された2025年度マレーシア予算案 (修正版) による税制改正案及びその他の規制変更、現行実務に基づき作成されています。
この小冊子は、2024年10月18日付で発表された2025年度マレーシア予算案 (修正版) による税制改正案及びその他の規制変更、現行実務に基づき作成されています。
This publication builds the case for greater involvement by the C-suite in advancing the sustainability agenda and reflects on how finance can take the lead on sustainable transformation.
PwC’s 2025 Global Digital Trust Insights survey of 4,042 business and tech executives from across 77 countries, including Malaysia (34 respondents), revealed significant gaps companies must bridge to achieve cyber resilience.
The Cyber Security Act 2024 (the Act) has come into force on 26 August 2024. Together with four subsidiary regulations, the Act aims to strengthen Malaysia’s cyber defences and enhance the country’s resilience against emerging threats by putting the necessary measures in place.
The Personal Data Protection (Amendment) Act 2024 will amend the PDPA to be more closely aligned with the international standards for data protection.
This publication aims to provide an overview of the NSRF requirements and provide insights for organisations to prepare their sustainability reports in accordance with IFRS® Sustainability Disclosure Standards, also known as ISSB Standards.
In the face of economic headwinds and technological disruptions, Malaysia’s entertainment and media (E&M) industry revenue grew by 2.3% to RM50.3 billion in 2023. As the industry grows to RM58.9 billion by 2028, new revenue pools in advertising and streaming are forming.
Amidst rising geopolitical tensions, protectionism, challenges posed by climate change and rapid technological progress, sentiments around growth in Malaysia are relatively optimistic, underpinned by resilient domestic expenditure and improvement in external demand.
This publication highlights Malaysia’s 2023 National Energy Transition Roadmap (NETR), accelerating the country’s path to net zero emissions and offering Malaysian businesses strategic opportunities for sustainable growth.
The report highlights the need for business leaders to understand their employees’ goals, identify obstacles to change and work collaboratively to create a culture of innovation.
PwC and the Asia School of Business surveyed over 11,000 employees in Malaysia to better understand the synergies between employee trust in an organisation and business reinvention.
This publication aims to highlight common pitfalls in sustainability reporting and provide some insights on how to mitigate these gaps for better reporting.
In light of today's public healthcare challenges, Malaysia needs innovative solutions for the future. Private healthcare providers can be part of the solution through public-private partnerships. Our report aims to introduce compelling partnership models that could drive Malaysia’s healthcare transformation.
How can Internal Audit’s superpowers help organisations ‘see through walls’ to avoid hazards, remove complexity, and find new opportunities? Find out in PwC’s Global Internal Audit Study 2023 - Malaysia edition
The ‘2023 Finance Function Survey Report', a research publication by PwC Malaysia strives to understand the maturity and effectiveness of finance functions in Corporate Malaysia.
Almost half of Malaysia-based CEOs are sceptical about their company’s long-term viability. As existential threats converge, many companies are taking steps to reinvent themselves. Is it enough? And what will it take to succeed?
この小冊子は、2023 年10 月13 日付で発表された2024 年度マレーシア予算案(修正版)による税制改正案及びその他の規制変更、現行実務に基づき作成されています。
PwC’s 2024 Global Digital Trust Insights survey of 3,876 business and tech executives, including respondents from Malaysia, shows considerable room for improvement in cybersecurity.
This publication by PwC Malaysia in collaboration with PETRONAS highlights the key opportunities and barriers to a just transition, synthesised from a series of roundtables on the way forward for Malaysia and the energy sector in pursuing the transition to an inclusive low carbon economy.
The National Energy Transition Roadmap (NETR) Phase was launched in August 2023 to accelerate Malaysia's energy transition. Here's PwC Malaysia's summary and analysis of what NETR means for businesses.
Post-pandemic, sentiments around growth in Malaysia are relatively optimistic, shaped by pro-investment government policies, expected rebound in the Asian economy on the back of China's reopening, and increasing global demand for Malaysia's exports.
Southeast Asia’s rapid economic growth and urbanisation have given rise to significant environmental challenges in recent years. Malaysia in particular has made encouraging progress in its sustainability commitments, spurred by initiatives outlined in the 12th Malaysia Plan to promote the development of a green...
5 guiding principles in measuring the ‘S’ in ESG across the workforce
Building a reinvention-ready workforce
PwC’s Global Crisis and Resilience Survey 2023 – Malaysia Report
A MICPA-PwC Malaysia survey report.
Our interactions with Malaysian organisations over the years have revealed one thing that business executives agree on - that trust in business is imperative. In this publication, we explore if business leaders are aligned with customers and employees on what moves the needle on trust.
PwC's Cyber Threats 2022: Year in Retrospect report covers a selection of our analysis over the course of 2022, leveraging proprietary capabilities, access to commercial tools and open source, as well as observations from incident response cases and other cyber engagements worked on by PwC firms across the network,...
Business leaders are up against some of the most sophisticated cyber threats in today's digital world. The pervasiveness of digital technology, with remote and hybrid work going mainstream, increasing investments in the cloud, and supply chains transforming digitally, opens up new cyber risks with every new venture.
In our recent flagship 26th Annual Global CEO Survey, we found that the post-pandemic landscape in Malaysia brought new challenges into focus, including labour supply, ongoing climate issues, and a moderation in economic growth. This publication details further, on the opportunities that can accrue to an organisation...
Significant insurance protection gaps continue to exist in Malaysia among the more vulnerable groups, with the uninsured and underinsured communities and smaller businesses are the most susceptible to external shocks. Our report shares key findings from a 2023 nationwide survey and assesses the insurance and takaful...
Malaysian public-listed companies are the key players in propelling the nation's sustainable supply chain agenda.
Consumers are realigning their shopping habits and adopting cost-cutting behaviours, driven by concerns around inflation and the cloudy macroeconomic climate. As online shopping continues to have its place in consumer's hearts, the desire for a rich in-store shopping experience has not waned, especially for those...
この小冊子は、 2023 年 2月 24日付で発表された 2023 年度マレーシア予算案による税制改正案及びその他の規制変更、現行実務に基づき作成されています。
This publication is a quick reference guide outlining Malaysian tax information which is based on taxation laws and current practice. It incorporates key proposals from the 2023 Malaysian Budget.
The Malaysian Institute of Certified Public Accountants (MICPA) - PwC Malaysia's 2022 survey on investors and their expectations on ESG investing explores what is on the minds of investors and how companies can take action to secure long term value among the investor community.
Working capital management - PwC Malaysia’s 2022 Working Capital Study
As Malaysia transitions to the endemic phase and economic activities continue to normalise, sentiments around growth are relatively optimistic. Malaysia offers a dynamic and competitive business environment for foreign companies looking to do business in Malaysia.
PwC’s Workforce Hopes and Fears Survey 2022 (Malaysia report)
Embracing risk in the face of disruption
A PwC overview of the Digital Insurance and Takaful landscape in Malaysia
Preventing fraud and other economic crimes is a complex challenge, complicated even further by today’s volatile risk landscape. As organisations act quickly to navigate change, bad actors look to exploit the potentially widening cracks in fraud defenses.
Mounting cybersecurity threats and attacks by increasingly sophisticated perpetrators over the past two years are prompting organisations to take a hard look at the cyber readiness of their business.
PwC’s Global NextGen Survey 2022 (Malaysia report)
Risk and Regulatory Outlook 2022
The pandemic has not just altered the way we shop but also highlighted the importance of having a strong omnichannel retail experience in a post-pandemic world.
Malaysian public-listed companies are faring well in environmental, social and governance (ESG) factors among their ASEAN peers based on leading ESG indicators including disclosure and commitments to sustainability practices.
As part of their journey on recovery and growth, business owners may also be looking at additional costs from new investments or experience increased stakeholder scrutiny.
How will the introduction of taxonomies across Southeast Asia and globally impact financial institutions in this region?
Climate risk is expected to be a mainstay of future stress testing exercises among banks, amidst the growing awareness of environmental, social and governance (ESG) issues and the need for environmental assessments in risk management.
This report covers PwC’s Purpose, where we want to be in 2022 and how we will reach it.
この小冊子は、 2021 年 10月 29日付で発表された 2022 年度マレーシア予算案による税制改正案及びその他の規制変更、現行実務に基づき作成されています。
The private higher education sector in Malaysia has faced challenges and disruptions in recent years, from having to navigate a highly competitive landscape, to complications brought on by the pandemic.
The Waqf Investment Fund Framework has been introduced to alleviate poverty and to promote equality and social inclusion. In line with the 12th Malaysia Plan (RMK-12) and Budget 2022 announcement by the Malaysian government, the Waqf Investment Fund framework aims to set out a path to further develop Waqf assets in...
Reimagining the future of HealthTech in Malaysia
In September 2021, PwC Malaysia carried out a nationwide survey across all major demographic groups, employment status and income groups to assess the usage of e-wallets during the COVID-19 pandemic lockdown.
This publication is a quick reference guide outlining Malaysian tax information which is based on taxation laws and current practice. It incorporates key proposals from the 2022 Malaysian Budget.
Budget 2022 has the momentous task of spurring the Malaysian economy towards recovery whilst balancing spending against significant pressure on government revenues
The ESG journey has begun for Malaysian banks but is adoption up to the mark? PwC Malaysia’s inaugural survey on ESG readiness among Malaysian banks indicate that there is still room for improvement.
PwC Malaysia’s 2021 Working Capital Study
The tabling of the 12th Malaysia Plan (RMK-12) on 27 September 2021 comes at an opportune time as the nation recovers from the COVID-19 crisis. RMK-12 sets the strategic direction for Malaysia’s development for the period of 2021 to 2025 as we move forward as a nation.
Malaysia continues to be a strong contender as the preferred location for businesses to set up a shared services centre, where global business services (GBS) is the predominant model.
A 2021 Integrated Reporting <IR> benchmarking analysis of FBM KLCI companies
If organisations ever underestimated the value of positive workplace culture, the pandemic unexpectedly became the catalyst that compelled them to reassess their views.
Malaysia has emerged as an attractive regional hub for services in the last decade, with promising growth in the financial services, information and communications technology (ICT), manufacturing and logistics sectors among others.
A joint report by PwC and ACCA presents insights on how the finance functions can transform to live up to the evolving demands and performance expected of them.
Organisations who have not already taken steps to understand and reduce their vulnerability to ransomware attacks should act now. Download our new whitepaper today.
Building artificial intelligence (AI) trust in line with the National Fourth Industrial Revolution (4IR) Policy
Having adapted to the new normal, workforce expectations have also evolved over the past year, with many wanting greater workplace flexibility and options to work outside the office even post-pandemic.
With data and insights from 2,814 organisations worldwide, PwC's Global Crisis Survey 2021 examines the business community's response to unprecedented disruption caused by the COVID-19 pandemic.
Explore how family businesses plan to move forward from the pandemic - our insights drawn from 49 interviews with key decision makers in local family businesses.
Our March 2021 Global Consumer Insights Pulse Survey finds that many consumer behaviour trends have accelerated during the pandemic, and four essential fault lines have emerged that split global consumers into distinct cohorts.
In the face of the COVID-19 pandemic, our study shares key insights on how Malaysian companies can stay afloat and strive through the global pandemic and beyond through sustainable cash conservation measures.
Accelerating Malaysia’s digital economy with technology
この小冊子は、 2020 年 11月 6日付で発表された 2021 年度マレーシア予算案による税制改正案及びその他の規制変更、現行実務に基づき作成されています。
Digital Trust Insights Survey 2021: Malaysia report
A summary of the Sustainable Development Goals (SDG) challenge which include business engagement with the SDGs, integration into strategy and top level support
In an era where good corporate citizenship is becoming a norm, reporting on environmental, social and governance (ESG) related issues is fast becoming a common practice among major listed companies. For these companies, the annual report is a key communication tool to disclose sustainable practices to...
A study on the state of trust in medium-sized public companies during the COVID-19 pandemic
The risk of climate change and diminished social prosperity are making investors, governments and businesses rethink their Environmental, Social, and Governance (ESG) commitments.
Tax governance will be even more important the post COVID19 world. Leading tax functions re-evaluating their operating model and looking at how to enhance their tax control frameworks to be fit for the future.
A quick reference guide outlining Malaysian tax information which is based on taxation laws and current practices.
Stand United, We Shall Prevail
This publication is a quick reference guide outlining Malaysian tax information which is based on taxation laws and current practice. It incorporates key proposals from the 2021 Malaysian Budget.
The Global Consumer Insights Survey 2020 is our 11th consecutive annual survey of global consumers. This year, we polled urban consumers globally to understand their purchasing behaviours over two separate studies; one before the COVID-19 outbreak and one after the outbreak. The survey seeks to understand how consumer...
This Guide has been prepared to assist those interested in doing business in Malaysia. The coverage of the subjects is not exhaustive but is intended to deal with some of the more important and/or broad questions that may arise. The material contained in this Guide is based on legislation as at 30 June 2020, unless...
In recent years, the world has seen technology develop at an accelerated pace, ushering in a new world that calls for the acquirement of new skills.
Learn more about the implications of COVID-19 to the technology, media and entertainment, and telecommunications sectors in these publications.
As the private K-12 education sector reaches a pivot, the next decade will transform education models, to adapt to the new world. The pandemic has leapfrogged the integration of information technology in education, encouraging innovations in Educational Technology (“EdTech”) to propagate digital learning. However,...
Insights from global finance leaders on the crisis and their response - 15 June 2020
AWM industry outlook further challenged by COVID-19 crisis
How can businesses maintain cash and access to liquidity in these uncertain times?
What should companies do to be ready to bring people back to the workplace?
Considering the potential business impacts of the COVID-19 outbreak
Globally, various measures have been taken to contain COVID-19. These have led to unexpected consequences worldwide including significant volatilities in the financial markets across many countries, including Malaysia.
Key considerations which will help your Internal Audit capability focus on your organisation’s strategic and risk priorities over the course of the pandemic.
As the economy reopens, business leaders are asking how they can restart Malaysia, restore businesses and protect jobs.
Post the global financial crisis (GFC), regulators formulated plans which included requirements that financial institutions must hold provisions which make allowance for expected economic impacts
Family businesses are inherently resilient – and yours is no exception, whether recently-founded or long-established. Newer family businesses have survived and thrived in the toughest of environments. Older ones have ridden out cataclysmic, world-changing events from wars to recessions to natural disasters. Either way,...
PwC is currently tracking sentiment and priorities on the COVID-19 outbreak among finance leaders in a rolling survey taking place every 2 weeks globally.
While there are huge efforts being made across the world to respond to and contain COVID-19, wider economic consequences such as the displacement of people, disruption of supply chains and restrictions to the movement of goods could undoubtedly leave a long trail of implications for businesses to manage.
Academic reputation, Employment prospects and Cost are top 3 drivers of choice of students
South East Asia (“SEA”) is increasingly becoming a Unicorn hotbed, producing more than 14 privately held companies valued at over US$1 bn in the past six years.
Our take on the issues and options facing banks today and some suggested ways to replot the post-COVID-19 strategy.
Preparing for various scenarios and cost-cutting in unprecedented times
The COVID-19 outbreak has been declared a pandemic by the World Health Organisation, causing huge impact on people’s lives, families and communities. This has had an immediate effect on organisations, changing the ways employees work and bringing with it new cyber risks.
How a 13 week dynamic Short Term Cash Flow Forecast (“STCF”) can help companies manage liquidity during these uncertain times
How a 13 week dynamic Short Term Cash Flow Forecast (“STCF”) can help companies manage liquidity during these uncertain times
Fraud in Malaysian organisations remains at worrying levels, affecting businesses in more diverse ways than ever before.
PwC survey of the next generation of family businesses and how they can become the agent of change in transforming their family business
この小冊子は、 2019 年 10 月 11 日付で発表された 2020 年度マレーシア予 算案による税制改正案及びその他の規制変更、現行実務に基づき作成 されています。
The release of Bank Negara Malaysia (BNM)’s Exposure Draft on Licensing Framework for Digital Banks will set the scene for one of the biggest disruptions to the financial services market in decades.
この小冊子は、 2019 年 10 月 11 日付で発表された 2020 年度マレーシア予 算案による税制改正案及びその他の規制変更、現行実務に基づき作成 されています。
The release of Bank Negara Malaysia (BNM)’s Exposure Draft on Licensing Framework for Digital Banks will set the scene for one of the biggest disruptions to the financial services market in decades.
The new MFRS 16 “Leases”, effective for annual reporting periods beginning on or after 1 January 2019, provides lessees with an option of two transition methods: either (1) full retrospective; or (2) simplified retrospective. This guide explains the MFRS 16 requirements associated with each transition method in the...
2020 looks to be the year of virtual banking in Malaysia, on the heels of the highly anticipated release of Bank Negara Malaysia’s virtual banking licensing framework in December 2019.
The need for better insight through reporting is hardly new. But the developments of the past year or so have brought corporate reporting into greater focus.
PwC’s Global Economic Crime and Fraud Survey is a bi-annual report which aims to provide insight into the economic crime landscape of the region. 2018 marks the first year we have launched a Southeast Asia report, covering Indonesia, Malaysia, the Philippines, Singapore, Thailand and Vietnam. This report speaks to the...
This publication provides a quick overview of the economy and the sectors touched by Budget 2019. It also covers selected areas of development such as the digital economy, Industry 4.0, green industry and the workforce.
This publication is a quick reference guide outlining Malaysian tax information which is based on taxation laws and current practice. It also incorporates the 2019 Malaysian Budget proposals announced on 2 November 2018
This publication is a quick reference guide outlining Malaysian tax information which is based on taxation laws and current practice. It also incorporates the 2018 Malaysian Budget proposals announced on 27 October 2017.
This publication highlights the advantages that make Greater KL an ideal gateway and commercial hub for companies across the world who wish to tap into Asia’s emerging market – a market that is poised to be among the fastest growing in the world.
This Guide has been prepared for the assistance of those interested in doing business in Malaysia. The coverage of the subjects is not exhaustive but is intended to deal with some of the more important and/or broad questions that may arise.
In our latest Family Business Survey, we find that, while some family firms are managing strategic planning well, many are caught between the deluge of everyday issues and the weight of inter-generational expectations.
In this study conducted jointly by the Asian Institute of Finance and PwC Consulting Services, questions on HR’s readiness to transcend its traditional operational role and become a business delivery partner have been explored. We hope that the findings outlined in this report will facilitate the timely need for HR...
This report is the insurance-focused cut of the Asian Institute of Chartered Bankers (AICB) and PwC Malaysia report on FinTech, “Catching the FinTech Wave” which gathered the views of 84 senior professionals from banks, insurers, asset managers and FinTech companies in Malaysia.
Our 2016 report shares how we served our purpose - 'Building trust and solving important problems' through our corporate sustainability efforts as a responsible business; our efforts on diversity & inclusion and encouraging our own people to be more healthy.
Financial technology (FinTech) is touted as a game changer — the revolution that is turning the financial services industry on its head. All this talk about how FinTech is blurring the lines between the financial services (FS) and technology sectors evokes a sense of upheaval and change, with the outlook and final...
PwC surveyed more than 1,200 COOs and operations executives on how they are changing the face of operations.
In light of slowing growth in BRIC markets, automakers are rapidly turning their attention to new growth frontiers in Southeast Asia. The region boasts a consumer market of over 600 million people, low vehicle ownership, and is growing in importance as an automotive manufacturing and export hub.
The resulting research report by PwC titled PwC SDGs Survey Highlights for South East Asia October 2015 allows for a fresh perspective on sustainability from the point of view of citizens and corporate executives. Businesses can use the survey results to realign their goals more effectively by understanding the issues...
The media landscape of today is one that is multi-dimensional, multi-platform and multi-channel, one which offers consumers endless possibilities to discover and consume content. This trend, fuelled by the advent of affordable smart and mobile devices, is especially prevalent in Southeast Asia.
Our report on our 2014 Corporate Responsibilites initiatives
A benchmarking analysis of Bursa Malaysia’s Top 50 companies’ annual reports against the International Integrated Reporting Council (IIRC)’s Integrated Reporting Framework.
This article discusses three operational strategies companies in the Oil & Gas industry can pursue in order to manage and maintain margins in tough economic times.
About investing in Greater Kuala Lumpur, Malaysia: Launchpad to Southeast Asia
A benchmarking study by PwC Malaysia on the top 30 companies listed on Bursa Malaysia against the International Integrated Reporting Council (IIRC)’s Integrated Reporting Framework.
This practical guide, jointly developed with Talent Corporation Malaysia Berhad shows examples of good diversity disclosures, and offers some of the market's best practices for embedding the diversity culture in the organisation for your consideration.
The Malaysian Entertainment and Media (E&M) Outlook 2014 - 2018 is an extract from the 15th annual Global Entertainment and Media Outlook* 2014-2018. It highlights snapshots of Malaysia’s E&M market.
PwC once again joins forces with the Centre for the Study of Financial Innovation (CSFI) to explore what risks bankers worldwide are facing in the current climate and how they prioritise them.