Browsing by Author "Handayani, Luisi Dian"

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    IURAN NORMAL PENSIUN METODE PROJECTED UNIT CREDIT PADA KASUS MULTIPLE DECREMENT
    (Elfitra, 2023-10) Handayani, Luisi Dian
    The pension fund program is a type of future planning that tries to assure a person’s safety and comfort in old age. This article discusses the normal cost of the pension fund using the projected unit credit method in the case of multiple decrement. Based on data service table PT. Taspen Pekanbaru City Branch with three cases, namely normal retirement, withdraw retirement, and disability retirement, to determine the probability of surviving and leaving the pension fund program participants using uniform distribution assumptions. The calculation of normal normal cost of the pension fund in this article uses the projected unit credit method. The solution to the problem is obtained by determining the initial life annuity in the multiple decrement case, the amount of the pension benefit based on the last salary, and the present value of the pension benefit, then obtaining normal cost of the pension fund formula using the projected unit credit method in the in the case of multiple decrement. The amount of normal pension contributions in the cases of normal pension and disability pension is smaller than the normal contribution for early retirement.