The Impact of Using Excel Functions on Payroll Tax Calculation: An Applied Study at the Northern Technical University

Abstract

This study investigated the impact of using the IF function in Microsoft Excel on the process of calculating income tax for the employees of the Northern Technical University. The research problem was centered on the accuracy and efficiency of using technological tools compared to traditional methods in tax calculation The study aimed to demonstrate the effectiveness of using the IF function to build an electronic model for tax calculation, which increases the speed of task completion and reduces human errors. The importance of the study lies in providing a practical methodology that contributes to achieving greater tax compliance and enables financial departments to improve their operations. This study adopted a descriptive-analytical approach, where a practical model was built in Excel based on actual payroll data from the university. The results calculated using the model were analyzed and compared with those obtained through manual methods. The findings showed that using Excel functions reduces the error rate and saves significant time and effort, which enhances the efficiency of accounting processes, In conclusion, the research recommends the necessity of adopting modern technological tools and training financial staff to use advanced Excel functions, such as VLOOKUP or XLOOKUP, to ensure the accuracy of tax calculation and achieve maximum administrative efficiency within the university.