SISTEM INFORMASI PERHITUNGAN PAJAK PENGHASILAN PASAL 21 BERBASIS WEB (STUDI KASUS PADA KANTOR KONSULTAN PAJAK BUDI SATRIYA)

Web-Based Income Tax Article 21 Calculation Information System (Case Study at Budi Satriya Tax Consultant Office)

Abstract

The computation of Income Tax (PPh) Article 21 utilizing the gross-up method at the Budi Satriya Tax Consultant Office currently relies on user-defined formulas within Microsoft Excel. This conventional mechanism exhibits limitations in time efficiency and is susceptible to formula-related human errors. This study aims to design and implement a web-based PPh Article 21 calculation information system to enhance data processing accuracy and efficiency. Data collection techniques encompassed observation, interviews, documentation, and literature review. The system development adopted the Waterfall model, implemented using PHP 8 and Visual Studio Code. System evaluation was conducted through functional verification via Black-box Testing and User Experience (UX) analysis. The results indicate that the developed information system functions correctly and fulfills user requirements. The UX analysis confirms that the system provides significant simplification in the tax calculation process, reduces the potential for calculation errors, and optimizes processing time efficiency compared to the predecessor system.