<![CDATA[Indonesia’s Civil Servants (PNS) pension system uses a defined benefit scheme managed by PT Taspen (Persero). However, the scheme faces serious challenges such as increasing life expectancy, a growing number of retirees, and an imbalance in pension contributions and liabilities. Evaluation of the liability calculation method is important to ensure the sustainability of the system. This study aims to compare the Projected Unit Credit (PUC) and Individual Level Premium (ILP) methods in calculating the pension fund for PNS Group III/D. This research uses a quantitative approach through actuarial simulation of data on civil servants of Group III/D with the assumptions of salary, retirement age, and annual salary increase. The analysis is done by calculating Actuarial Liability and Normal Cost for each method. The results show that the PUC method produces a Normal Cost that increases with the age of participants, while ILP provides a fixed contribution even though it is larger at the beginning. Both Actuarial Liability values also increase as the retirement age approaches, but ILP tends to be higher at all ages. From the manager's perspective, ILP is more stable and planned, while PUC is lighter on participants at the beginning and takes into account salary increases. Therefore, the choice of method must consider the ability of the agency to pay contributions consistently and the expectations of participants to get decent retirement benefits. The results of this study are expected to be taken into consideration in improving a fairer and more sustainable pension system for PNS, especially Group III/D.]]>
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