Physical punishment is a form of discipline for children who have become a part of Malay’s culture.  Even the physical punishment is considered as irrelevant due to the negative effect that received by children, there are still a segment of community who practiced the culture till today. The objective of the discussions is to observe the acceptance of children towards physical and to analyze the implications of the practice of physical punishment of children in the Malay community in Johor. This qualitative study using ethnographic research methods and data was collected by the pen-paper method and finally the data is analyzed by Discovering Cultural Themes Analysis. The studied were started on July 2015 to January 2016. The study found that acceptance of Physical Punishment among children are depends on the family surrounding. Children will agree about the culture of physical punishment if their family already practiced the culture and they will not agree if their family does not practice the physical punishment toward them at all. Physical punishment was found to have a positive impact on immediately behavior change and resolve the problem of child stubbornness. There are also the negative effects of physical punishment such as the child will misunderstand the messages, assume physical punishment as parent’s attention and children will rebel. In conclusion, the implications of physical punishment are depends on the acceptance attitude of children towards physical punishment.