Payroll Information System and Employee Tax Calculation in One of The Financial Companies in Bandung

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Authors: Siti Nur Hardiyani, H. Ramlan, Ganjar Nurul Fajar, Adjat Sudarjat
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Abstract

The swift advancement of technology during the globalization era has yielded significant advantages in various facets of life, including Indonesia's taxation system. The Withholding Tax System, which encompasses Article 21 Income Tax, is one of the tax collection systems established. This method enables third parties to retain and ascertain the tax amount owed by taxpayers, in compliance with relevant legislation. As a financial institution, it is imperative to implement an effective payroll and tax calculation system to mitigate the issues associated with the manual payroll process reliant on Microsoft Excel, which frequently results in computational inaccuracies and demands considerable time investment. This study is to develop a web-based payroll and employee tax calculation information system utilizing PHP and MySQL. The research methodologies utilized comprise direct observation, staff interviews, and literature reviews. The findings of this study demonstrate that the developed system streamlines the procedures for salary computation and PPh 21, hence obviating the necessity for redundant human computations. Consequently, this system is expected to enhance efficiency and accuracy in the processing of payroll data and employee tax computations at a financial firm in Bandung.

Fields of Study & Subjects

Decision Support System Applications Engineering and Information Technology Information Systems and Technology Applications

Publication details

Journal / source
Electronic Business Management and Technology Journal
Volume
3
Issue
2
Pages
52–68
Publication date
8 February 2026