Human resources are one of the important resources in the company as a driving force. Human resources, which in this case are employees, need to be considered and the company has the obligation to provide rewards for the hard work, time, energy and thought of the employee, in the form of salaries, benefits and bonuses that are appropriate and timely. This is intended to show the good intentions of the company and improve employee morale in order to remain productive in carrying out their daily tasks. Problems occur when processing payroll, including the calculation of special income tax (Pph) article 21 for employees at PT. Graselindo Utama, who at that time were still using the manual system, so that the payroll process was often late and ineffective. This company needs an information system that is fast and accurate so that the work processes of personnel and finance become more effective. The solution to this problem is the need for optimization of payroll information systems and the calculation of income tax (Pph) article 21 with a website-based information system and makes it easier for users. This research method uses the method of observation, interview methods, library methods and SWOT analysis methods. The final results of this study are in the form of a Payroll and Income Tax (Pph) Website calculation for PT.Gramaselindo Utama.