There are no flights that go from Malaysia to Bhutan directly. There are only two airlines that fly into and out of Bhutan. Inbound flights are operated by Bhutan Airlines and Druk Air, the national carrier, from a number of locations in the region. Direct flights are available from Singapore, Bangkok, Dhaka, Calcutta, Kathmandu, Bagdogra, Guwahati, and New Delhi to Paro, Bhutan. Consequently, Malaysians who wish to visit Bhutan must first go to any of the above-stated cities and then take one of the airlines' flights to Bhutan.
For Malaysians visiting Bhutan, Bangkok (Thailand) or Singapore would be the best transit cities. While the two carriers fly daily from Bangkok to Paro, Druk Air only flies three times a week from Singapore.
Road travel is another option for entering Bhutan from the south. Bhutan and the Indian states of Bengal and Assam share a southern border. The closest national airports in India are Guwahati International Airport in Assam and Bagdogra Airport in Bengal. From these airports, visitors can drive to the nearest border town or take a trip to Paro.
The Phuentsholing district of Bhutan is approximately five hours' drive from Bagdogra airport. The distance to Thimphu, the capital, is 170 kilometers from Phuentsholing. Additionally, it takes about four hours to get from the border town of Samdrup Jongkhar in southern-eastern Bhutan to the Guwahati airport. If you want to travel to the eastern part of Bhutan, here is the best place to start.
So, in order to enter Bhutan via the land border, you will need to take a plane from Malaysia to Kolkata, then from Kolkata, take a regional Indian flight to either Bagadora or Guwahati. You can drive into Bhutan from there.