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Payroll is very important for several reasons. First, employees are very sensitive on error terms of payroll or things that are not fair. To keep the morale high of employee, the companies must pay salaries accurately and on time. Second, payroll is something that is regulated by the state government. The payroll system must be designed to be able to pay the wages that are used for decision-making purposes by management, for example in determining employee bereavement benefits, allowances in bargaining for pension amounts or other benefits with employees. The aim of this research were to determine the payroll system of employees at PT. Suzuki Finance Muara Bungo. The method in this research was a qualitative method with a descriptive approach. The population in this research were leaders and employees, PT. Suzuki Finance Muara Bungo. The results of this study showed that PT. Suzuki Finance Muara Bungo in the employee payroll system has been running but has not been maximized, because there were still problems with the payroll system. It was hoped that in the future PT. Suzuki Finance Indonesia Muara Bungo branch can overcome the existing obstacles. The obstacles faced by PT. Suzuki Finance Muara Bungo Branch, namely the calculation of salaries was still manual, the payroll system was based on work agreements, and the company prioritizes seniority employees. The efforts made by PT. Suzuki Finance Indonesia Muara Bungo Branch, namely creating an orderly payroll system with the application, providing bonuses or additional salaries to outstanding employees, and providing fair salaries to employees.
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