Nova Tresia Manurung
Universitas Bina Bangsa

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Tinjauan Yuridis Terhadap Pertanggung jawaban Perusahaan PT. Ocean Industry atas Tunggakan Iuran BPJS Ditinjau Dari Undang- Undang No 24 Tahun 2011 Tentang Badan Penyelenggara Jaminan sosial Irwan Sapta Putra; Mohammad Hifni; Nova Tresia Manurung
Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Vol. 6 No. 2 (2026): Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bureau.v6i2.912

Abstract

According to Law Number 24 of 2011 concerning the Social Security Administering Body, employers have an absolute obligation to register and pay social security contributions regularly and on time. However, cases of late and inability to pay contributions, resulting in arrears, have been found, one such case being PT. Ocean Industry.This study aims to analyze the legal basis for the obligation to pay contributions, the forms of accountability PT. Ocean Industry must fulfill due to the arrears, and the applicable problem resolution mechanisms in accordance with relevant laws and regulations.The method used is normative juridical, with data processing and analysis using qualitative descriptive methods, supported by laws and regulations and case analysis.The results of the discussion indicate that PT. Ocean Industry has violated applicable legal provisions, and therefore has a primary obligation to pay all outstanding principal plus fines and interest as stipulated in implementing regulations. In addition to administrative liability, these violations can also result in restrictions on business activities if not resolved in accordance with the provisions.In conclusion, the company's liability is not limited to repayment alone but encompasses all legal consequences arising to ensure workers' social protection rights are fulfilled.