Bertuah : Jurnal Syariah dan Ekonomi Islam
Vol 3, No 1 (2022): Bertuah: Journal of Sharia and Islamic Economics

Analysis of Compliance Companies in Paying BPJS Employment Contributions

Nasikhin Nasikhin (Universitas Islam Negeri Walisongo Semarang)
Cantika Firghotul Khasanah (Universitas Islam Negeri Walisongo Semarang, Indonesia)
Nur Salim (Universitas Islam Negeri Walisongo Semarang, Indonesia)
Muhammad Randy (Universitas Pattimura Ambon, Indonesia)



Article Info

Publish Date
19 Jan 2022

Abstract

This study aims to determine the level of compliance of companies in the Semarang city in paying BPJS Employment contributions and the factors that influence it. By using the percentage analysis model of Arikunto's qualitative conclusion technique which is aligned with the empirical legal approach of das sein, data is obtained that as many as 179,287 companies in Semarang City, 11,013 of them (6.1%) have complied with registering their workers into the BPJS Employment program. Meanwhile, companies that have complied in paying BPJS Employment contributions on time are 7,603 companies (64.1%). So it can be concluded that the level of compliance of companies in the city of Semarang in paying BPJS Employment contributions is high. However, the compliance level of BPJS Employment participation by companies in the city of Semarang is still very low. So that most of the workers in the city of Semarang are still not protected by their social security rights. As for the factors that affect compliance, namely, (1) There is a perception that employees will get social security, (2) There is an expectation that it will be easier to administer permits, and (3) So that they are not subject to sanctions. The factors that influence non-compliance are, (1) Lack of knowledge of the procedures for payment of contributions, (2) Unsupportive attitude towards policies, and (3) Stability of the company's financial condition which is declining.

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Journal Info

Abbrev

Bertuah

Publisher

Subject

Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

Description

Bertuah is a journal that aimed at spreading the research results conducted by academicians, researchers, and practitioners in the field of Syariah and Economy. The journal is published periodically twice a year, i.e., every April (first edition) and October (second ...