MAGDALENA, YUNITA (2015) ISTEM AKUNTANSI PELAPORAN PROGRAM PENSIUN IURAN PASTI(PPIP) PADA PT. KRAKATAU STEEL (PERSERO) TBK. D3 thesis, Universitas Sultan Ageng Tirtayasa.

Text SISTEM AKUNTANSI PELAPORAN PROGRAM PENSIUN IURAN PASTI (PPIP) PADA PT. KRAKATAU STEEL (PERSERO) T.pdf - Published Version Restricted to Registered users only Download (10MB)

Abstract

Pension funds as a legal entity has not authorized capital. Wealth pension funds were collected from pension contributions, consisting of premium companies and tuition or without participants. Who referred to with the company is tuition contributions to fund a program of pension obligations of companies, deposited to pension funds periodically ( monthly ) by companies. Company in addition to contributions there are also participants contributions , that is a fee for pension fund a program the obligations of participants, if it were required for that. Participate if participants pay a fee, known to the term contributory system while non contributory system known if only the company that paid the premium. For the defined contributions, the amount of premium company is already set out in the regulation of pension funds, this is also if participants have also paid the premium, the amount of premium participants also is already set out in the regulation of pension fund. In the defined contributions, not known the presence of additional premium. In the sense that an obligation as founder of the company pension funds have been fulfilled if companies are already paying pension contributions in a timely fashion. So that the company contributions and tuition participants will continue until participants reached retirement age.

Actions (login required)

View Item