COMPUTER APPROACH TO PAY-AS-YOU-EARN (PAYE) SYSTEM IN AN ORGANISATION. (A CASE STUDY OF NATIONAL EXAMINATIONS COUNCIL, (NECO), MINNA)

Abstract

The initial need of any organisation is a sound revenue base before organisation intentions could be translated into reality. On the other hand, the government has various ways of raising revenue for the purpose of meeting its expenditure. Thus, PAYE is one of the methods used particularly in organisations and other institutions. Indeed, PAYE (PAY AS YOU EARN) is a direct tax that covers all the employees and every one that earn income. This returns is a large workload particularly with the organisation under study. It is in this light that the need to employ computer to handle this large volume of data in this section is desirable particularly in NBEM. A database IV approach will be used to achieve the maximum response to this aspect of income generation particularly in most organisations and institutions where manual method of making returns is been carried out in which National Board for Education Measurement is not an exception.