AN INTEGRATED HUMAN RESOURCE INFORMATION SYSTEM (HRIS) & STATUTORY PAYROLL ENGINE
Conceived, architected, and engineered by Muhammad Faari Akbar
MFA Payroll & HRIS is an enterprise-grade web application engineered to automate corporate compensation, employee master data management, and statutory Indonesian labor law compliance.
Designed by merging Human Resource Management, Labor Regulations, and Financial Data Analytics, the platform eliminates payroll processing inaccuracies, mitigates non-compliance legal risks, and provides complete auditable governance. The system handles complex wage structures, overtime formulas, non-permanent contract compensations, and personal income tax withholding with zero external software bloat.
MFA Payroll is built with native calculation matrices strictly aligned with Indonesian Ministry of Finance and Ministry of Manpower regulations:
- Average Effective Tax Rate (Tarif Efektif Rata-Rata - TER): Automated bracket assignment across Categories A, B, and C based on employee non-taxable income status (PTKP: TK/0 through K/3).
- Monthly Withholding & Annual True-Up: Precise monthly deductions (January–November) coupled with December tax reconciliations to prevent employer under/over-withholding.
- PKWT Contract Compensation Calculator: Statutory end-of-contract gratuity calculations proportional to tenure for fixed-term employees.
- Religious Holiday Allowance (THR): Prorated and full entitlement engines factoring tenure, basic salary, and fixed allowances.
- Termination & Severance Calculator (PHK): Formulaic assessment of severance pay (UP), service appreciation pay (UPMK), and compensation rights (UPH).
- Statutory Overtime Matrix: Standardized hourly multiplier formulas (1.5x initial hour, 2.0x subsequent weekday hours, up to 3.0x/4.0x holiday rates).
To prevent unauthorized salary modifications and uphold internal financial audit integrity, the platform implements a structured three-tier payroll release pipeline:
[ Tier 1: HR Specialist ]
Compilation of Master Attendance, Overtime, & Deductions
(Prepared by: Muhammad Faari Akbar)
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[ Tier 2: Finance Manager ]
Budgetary Variance Review, Cash Flow Reconciliation, & Audit Verification
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[ Tier 3: Managing Director / C-Suite ]
Final Executive Authorization & Banking Disbursement Release
Each transaction state is timestamped, locked against edits post-submission, and archived for corporate reporting.
Centralized repository tracking full employee lifecycle data: employment type (PKWT, PKWTT, Internship), department taxonomy, base remuneration packages, tax classification (PTKP), and banking routing codes.
- Dynamic generation of professional, corporate-branded payslips with itemized gross earnings, statutory deductions, tax withholdings, and net payable compensation.
- Print-optimized layout with digital audit verification markers and print-ready CSS formatting.
- Seamless two-way synchronization with enterprise Google Sheets spreadsheets via REST endpoints, allowing organizations to maintain centralized spreadsheet backups without manual data entry.
The platform is designed to provide maximum execution performance and zero latency:
- Client Engine: Modular ES6+ JavaScript, Semantic HTML5 layout, and Tailwind CSS.
- Computation Engine: In-browser floating-point rounding precision ensuring zero rupiah discrepancies across bulk employee batches.
- Data Storage: Local persistent caching with cloud-level backup synchronization.
- Hosting Infrastructure: Globally deployed and distributed via Vercel Edge Network.
M F A P A Y R O L L & H R I S E N T E R P R I S E
ACCURACY • STATUTORY COMPLIANCE • AUDITABLE INTEGRITY
© 2026 MFA Payroll. Conceived, designed, and developed by Muhammad Faari Akbar. All rights reserved.