<![CDATA[The National Health Insurance (JKN) Program requires business entities to register their employees as BPJS Kesehatan participants. However, the compliance inspection achievement in the Tangerang area was 91.6%, indicating that some business entities had not fully fulfilled their membership obligations. This study aimed to describe business entity compliance in registering employees in the JKN Program based on compliance, identification, internalization, and the implementation of compliance supervision. A descriptive qualitative approach was used. Three informants were selected purposively, consisting of the Head of the Compliance Inspection Team and two Compliance Inspectors at the BPJS Kesehatan Tangerang Branch Office. Data were collected through in-depth interviews, non-participant observation, and document review. Data were analyzed using the Miles and Huberman model through data reduction, data display, and conclusion drawing and verification. The findings showed that business entity compliance was relatively good but still required stronger supervision and guidance. The compliance aspect was mainly influenced by supervision, inspections, Inspection Results Notification Letters (SPHP), and administrative sanctions. The identification aspect was related to efforts to maintain corporate reputation and fulfill administrative requirements, while internalization was reflected in business entities that understood the benefits of JKN for employees. Compliance supervision was implemented through data synchronization and validation, monitoring, telemarketing, inspections, and follow-up actions for identified discrepancies. The study concludes that consistent supervision should be accompanied by education and guidance so that compliance is not driven only by external factors but develops into sustainable awareness.]]>
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