Implementation of Legal Sanctions for Perpetrators of BPJS Employment Contribution Embezzlement

Authors

  • Arsalina Fajrah Universitas Sumatera Utara
  • Sanco Simanullang Universitas Sumatera Utara
  • Habieb Pahlevi Universitas Sumatera Utara

DOI:

https://doi.org/10.55927/cjas.v2i12.13337

Keywords:

Legal Sanctions, Embezzlement, BPJS Employment Contributions, Article 374 Penal Code, Article 55 BPJS Law

Abstract

This study examines the enforcement of legal sanctions against perpetrators of BPJS Employment contribution embezzlement, which undermines workers' rights and the stability of the social security system. The research employs normative juridical methods with a legislative approach, supported by secondary data from court decisions, books, and regulations. Findings indicate that the embezzlement of BPJS Employment contributions, regulated under Articles 374 and 64 of the Indonesian Penal Code, clearly constitutes a legal violation. Legal sanctions under Article 55 of Law Number 24 of 2011 prescribe a maximum penalty of 8 years imprisonment or a fine of IDR 1 billion. However, enforcement faces challenges, such as weak supervision and low legal awareness among offenders. This study recommends improving supervision mechanisms, imposing stricter sanctions, and providing legal education to employers.

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Published

2025-01-24

How to Cite

Arsalina Fajrah, Sanco Simanullang, & Habieb Pahlevi. (2025). Implementation of Legal Sanctions for Perpetrators of BPJS Employment Contribution Embezzlement. Contemporary Journal of Applied Sciences, 2(12), 927–938. https://doi.org/10.55927/cjas.v2i12.13337