<![CDATA[The primary concern in the employer-employee relationship is the employees’ worry regarding their post-retirement financial security, which necessitates that the company provide a structured pension program. This study aims to compare the results of actuarial calculations in corporate pension fund programming at PT. RAP. The methodologies employed were the Attained Age Normal (AAN) and Individual Level Premium (ILP) methods, utilizing a data sample consisting of one employee from the company’s total of 38 employees. The findings indicate that the direct pension benefit, set at 20%, calculated using the AAN method amounts to IDR 80,022,877, compared to IDR 38,097,920 using the ILP method. Based on these results, the study offers insights to the company that the ILP method is more advisable than the AAN method. ]]>
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