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Valuation of Pension Funds with Attained Age Normal and Projected Unit Credit Methods: Case Study of PT Taspen (Persero) Samarinda Branch Nur Auliya, Annisa; Indrawan, Indrawan; Azka, Muhammad
Indonesian Actuarial Journal Vol. 1 No. 1 (2025): Indonesian Actuarial Journal
Publisher : Persatuan Aktuaris Indonesia

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Abstract

The pension fund serves as a guarantee of an individual's economic welfare after retirement, providing pension benefits. Civil Servants are among the workers entitled to pensions managed by PT. Taspen (Persero). However, Civil Servants are often perceived as a financial burden on society, as the government’s pension scheme places a significant strain on the State Budget (APBN). Therefore, it is necessary to revise the scheme by conducting accurate actuarial calculations to reduce this burden. This research is intended to determine the normal contribution rates and actuarial obligations through the application of the Attained Age Normal and Projected Unit Credit methods at PT. Taspen (Persero) Samarinda Branch Office, with a 6% interest rate. The findings show that based on the Attained Age Normal approach, the normal contribution tends to rise as employees near retirement. In contrast, the Projected Unit Credit method provides a more consistent and evenly distributed contribution pattern throughout the working period. Regarding actuarial obligations, both methods demonstrate an upward trend; however, the Attained Age Normal method typically produces greater liabilities compared to the Projected Unit Credit method.
Co-Authors A. Sabambang, A. Sabambang Adnan Engelen Akbar, Dhani Aldri Frinaldi Amanah, Siti Nur Anita Rahmawati Arif Rahman Nugroho Azka, Muhammad Bokingo, Mohamad Fachri Budiyanto Ahaliki Dirneti, Dirneti Dwi Nata, Anggri Edi Kurniawan F. Najah, F. Najah Fadila Fadila, Fadila Fadiya, Nurul Khairin Febriyanto, Rakhmad Tisno Hadiyatno Hadiyatno, Hadiyatno Hananto, Brian Alvin Haryati Haryati Hermila A Igoresky, Andre Irkhami, Adib Lazward Irma Susanti S Islam, Pandu Dzaky Islam, Vika Mu'izul Ismar Hamid Johannes Petrus Juniarti, Gita Khatifah Lauhi, Merlin Laxmi, Laxmi M. Masdi, M. Masdi M. Mustari, M. Mustari Mahyuni Mahyuni Muzaki, Rizky Ircham Novita, Frinda Nur Auliya, Annisa Nur Rachmat Nuraini, Alifia Nurhidayah Rahman Ode Muhammad Makmun, La Pangestu, Donny Prihatin, Rudy Rabbani, Fadhlan Pandu Raharjo, Artono Rahmat Taufik R.L Bau Rahmat, Puspita Rakhmat Jaya Lahay Razak, Rafli RR. Ella Evrita Hestiandari Sholihah, Laila Mar'atus Siti Nuraliah, Siti Sri Maryati Suhartina Suhartina, Suhartina Suhaya Suhaya, Suhaya Sumsa, Kurnia Purnama T, Said Nuwrun Tantri Wahyuni Wa Ode Sifatu Waren, Annes Yati, Mitra Yeni , Hilda Oktri Yusmalina, Yusmalina Zainal, Fahma Zikri, Muhajir Zulhendry, Zulhendry