Digital Payroll Accounting Information System and PPh 21 Compliance for Staple Food MSMEs in Wanaherang Traditional Market
DOI:
https://doi.org/10.38035/gijea.v4i3.1061Keywords:
Payroll Accounting Information System, Income Tax Article 21, Digitalization, MSMEs, Tax ComplianceAbstract
Payroll management is one of the main obligations of entrepreneurs as tax collectors (tax withholding system) based on Indonesian tax law, particularly in the context of Article 21 of the Income Tax Law (PPh). However, many Micro, Small, and Medium Enterprises (MSMEs) in Indonesia still rely on manual payroll systems accompanied by incomplete administrative records, resulting in inaccurate tax calculations and potential non-compliance with applicable tax regulations. This study aims to: (1) identify whether MSMEs in the study sample still use manual or digital payroll systems, and (2) assess the completeness of payroll administration documents required for accurate PPh Article 21 reporting. This study uses a descriptive qualitative method, using a structured questionnaire distributed to 30 MSMEs engaged in the staple food (sembako) trading sector at Wanaherang Market, Bogor Regency. A total of 20 questionnaires were returned and analyzed, with a response rate of 66.7%. The results show that the majority of respondents still rely on manual payroll methods with incomplete administrative documentation. The 20 MSME respondents, only 9 entities (45%) had complete payroll documentation across all seven assessed components: employee data, revenue components, insurance deductions, Article 21 Income Tax calculations, supporting data, tax reporting documents, and internal control systems. The weakest component was internal control (only 40% complete), followed by completeness of supporting data (55%). As a contribution, this study proposes a conceptual digital payroll accounting information system framework consisting of six integrated stages employee data input, automated tax calculation, document generation, system validation, multi-level approval, and payroll disbursement designed to improve compliance efficiency for MSMEs. This prototype is planned to be implemented through community service activities targeting MSMEs that have not yet adopted a digital payroll system.
References
COSO. (2013). Internal Control — Integrated Framework.
Creswell, J. W. (2018). Research Design : Qualitative, Quantitative and Mixed Methods Approaches (1st ed.). Sage Publications, Inc.
Davis, F. D., & Davis, F. (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. Management Information Systems Research Center, University of Minnesota.
Khasanah, U. (2022). Does Accounting Information System onFinancial Report Transparency:A Literature Review. Journal of Accounting and Fiinance Management, 3(1), 21–27. https://doi.org/10.38035/jafin.v3Il
Khasanah, U., Mulyani, S., Akbar, B., & Dahlan, M. (2021). The Impact of Project Management and Implementing Enterprise Resource Planning on Decision - Making Effectiveness : The Case of Indonesian State Owned Enterprises. Academic of Strategic Management Journal, 20(45).
Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210–225. https://doi.org/10.1016/j.joep.2007.05.004
Kokina, J., & Blanchette, S. (2019). Early evidence of digital labor in accounting: Innovation with Robotic Process Automation. International Journal of Accounting Information Systems, 35, 100431. https://doi.org/https://doi.org/10.1016/j.accinf.2019.100431
Mardiasmo. (2023). Perpajakan. Andi.
Marin, M. J. (2024). The Relation between Payroll and Income Tax Avoidance. The Journal of the American Taxation Association, 1–27. https://doi.org/10.2308/JATA-2023-015
PMK 168 Tahun 2023, (2023). https://pajak.go.id/sites/default/files/2024-02/PMK 168 Tahun 2023 Tentang PPh Pasal 21 TER.pdf
Nur’aida, & Sasanti, E. E. (2024). Payroll Accounting Information System and its Impact on Internal Control of Manpower and Transmigration Office in Central Lombok Regency. International Journal of Business and Applied Economics, 3(2), 211–222. https://doi.org/10.55927/ijbae.v3i2.8125
Pristiwantiyasih, & Suhartono, E. (2024). Analysis of Payroll Accounting Information System at PT. Pertamina Training & Consulting Marketing Operation Region V, East Java Region. Technology and Society Perspectives (TACIT), 2(2). https://doi.org/10.61100/tacit.v2i2.179
Rahmania, D. P. (2022). Analisis Sistem Akuntansi Penggajian Karyawan dalam Upaya Mendukung Efektifitas Pengendalian Intern pada PT. Bank Rakyat Indonesia Cabang Lamongan. Melati: Jurnal Media Komunikasi Ilmu Ekonomi, 1–15.
Riyadli, H., Arliyana, A., & Saputra, F. E. (2020). Rancang Bangun Sistem Informasi Keuangan Berbasis WEB. Jurnal Sains Komputer Dan Teknologi Informasi, 3(1), 98–103. https://doi.org/10.33084/jsakti.v3i1.1770
Romney, M. B., Steinbart, P. J., L.Summers, S., & Wood, D. A. (2021). Accounting Information Systems, Global Edition 15/E. Pearson Education Limited.
Sorola, M. (2022). Q methodology to conduct a critical study in accounting: A Q study on accountants’ perspectives of social and environmental reporting. Critical Perspectives on Accounting, 86, 102355. https://doi.org/10.1016/j.cpa.2021.102355
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung : Alfabeta.
Suwardi, E., Saragih, A. H., & Fajri, R. M. (2024). Corporate Income Tax Rates Reduction and Earnings Management: Empirical Evidence from Indonesia. The Indonesian Journal of Accounting Research, 27(03), 365–386. https://doi.org/10.33312/ijar.777
Teguh, G., Muttiwijaya, P., Padang, R. R., Yasa, I. N. P., & Adiputra, I. M. P. (2025). Digital Transformation in Tax Administration : The Role of Coretax , Service Quality , and Morality in Enhancing MSME Compliance in Indonesia. 28(2), 363–414. https://doi.org/10.33312/ijar.947
UU Harmonisasi Peraturan Perpajakan, (2021).
Yadiati, W., Meiryani, M., Reyhan, R., Purnomo, A., Persada, S. F., Sudrajat, J., Siauwijaya, R., & Inasius, F. (2024). Evaluation of the implementation of an accounting information system for sales, cash receiving, and payroll on an internal control system. Corporate Law and Governance Review, 6(1), 27–37. https://doi.org/10.22495/clgrv6i1p3
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Uswatun Khasanah, Tutty Nuryati, Vitra Yozi
This work is licensed under a Creative Commons Attribution 4.0 International License.
Copyright :
Authors who publish their manuscripts in this journal agree to the following conditions:
- Copyright in each article belongs to the author.
- The author acknowledges that the GIJEA has the right to be the first to publish under a Creative Commons Attribution 4.0 International license (Attribution 4.0 International CC BY 4.0).
- Authors can submit articles separately, arrange the non-exclusive distribution of manuscripts that have been published in this journal to other versions (for example, sent to the author's institutional repository, publication in a book, etc.), by acknowledging that the manuscript has been published for the first time at GIJEA.
