PENERAPAN METODE GROSS UNTUK PERHITUNGAN PPH 21 PADA SISTEM INFORMASI PENGGAJIAN KARYAWAN PT UTAMA FARMA

Payroll in a company is one of the activities that has a very important role in the development of information technology. In a company, the payroll system is a very important activity because payroll is related to the payment of wages that employees are entitled to. In technological developments, currently many companies use computerized payroll data processing. The treasurer records and processes data for payment of employee salaries for the contributions they make to the company and prepares employee payroll reports to be submitted to company leadership. The payroll system and calculation of PPh Article 21 at PT Utama Farma Kendal has problems in processing employee salary data and calculation of PPh Article 21 using Microsoft which is vulnerable to master confusion due to user carelessness. Apart from that, it has weaknesses in data security because it can be easily accessed so it is prone to data manipulation. This research aims to develop a payroll information system and calculation of PPh Article 21 at PT Utama Farma Kendal using the PHP programming language and MySQL database. The results of this research conclude that the existence of a payroll system and calculation of PPh Article 21 can facilitate the performance of finance officers who are responsible for the process of calculating employee salaries.