How to register TAX payment

Most likely, the topic was already there, but could not figure it out.
I, as a company, must pay income tax on my employees (PAYE).
If I do not use the “Salaries” module, how can I register these payments? If through the “payment entry”, then when creating a new type of counterparty (PAYE TAX), I can not refer to the account in current liabilities.
Pls, help me to get the idea.

If you do not want to use the HR module, try Journal Voucher

Pls, where is that modulus? Journal voucher?

Accounts>Journal Entry

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