Company earn RM 300,000, how much tax need to pay? Sdn Bhd vs Enterprise

If we take RM 300,000 as chargeable income , Sdn Bhd need to pay RM 51,000 Tax; whereas for Enterprise need to pay RM 59,150

Calculation
Sdn Bhd :
RM 300,000 x 17% = RM 51,000

Enterprise :
First RM 250,000 = RM 46,900
Next RM 50,000 x 24.5% = RM 12,250
Total = RM 59,150

Difference : RM 8,150

Why Sdn Bbd paying lesser tax compare Enterprise ?

Sdn bhd (SME) tax rate, first RM 600k of chargeable income is tax at 17% , balance is tax at 24%.

Company tax rate :

http://www.hasil.gov.my/bt_goihttp://www.hasil.gov.my/bt_goindex.php?bt_kump=5&bt_skum=2&bt_posi=5&bt_unit=1&bt_sequ=1

Enterprise tax rate (resident individual tax payer) is by tiers, ranging from 0% to 30%.

Personal Income Tax Rate :

http://www.hasil.gov.my/bt_goindex.php?bt_kump=5&bt_skum=1&bt_posi=2&bt_unit=5000&bt_sequ=11&bt_lgv=2


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