Analysis of Factors and Strategies for Handling Non-Compliance in Payment of BPJS Employment Contributions

Abstract

This study analyzes the factors contributing to non-compliance in social security contribution payments among BPJS Ketenagakerjaan participants and the strategies implemented to address this issue, based on a case study of the 2023 Integrated Annual Report. The research employs a qualitative descriptive approach, focusing on document analysis of the official report and supported by relevant literature. Key findings from the 2023 report indicate that while overall contribution revenue and active participation show positive trends with a collectibility rate reaching 98.31%, non-compliance persists due to several factors. These include non-adherence by employers, low payment capacity among informal sector workers (BPU), technical and payment delay issues, and insufficient public awareness and understanding of social security. BPJS Ketenagakerjaan has implemented multifaceted strategies, including regulatory enforcement, enhanced supervision, collaboration with legal institutions like the Prosecutor's Office, extensive socialization campaigns, development of digital payment channels and reminders through the JMO application, and community-based agency programs like PERISAI. These efforts show measurable outcomes in financial recovery and participant acquisition. This analysis provides insights into the dynamics of contribution compliance and the effectiveness of various handling strategies within Indonesia's social. security system.