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