Evaluasi Prosedur Pembayaran Dana Pensiun Kepada Peserta Di PT. TASPEN (Persero) Kantor Cabang Utama Surabaya

A pension program is a program that provides regular payments to pension plan participants and is given when the participant has entered retirement age. One of the companies that organizes the pension program is PT. TASPEN (Persero). PT. TASPEN (Persero) is a State-Owned Enterprise or BUMN which organizes the Social Insurance Program for State Civil Apparatus or ASN. The aim of the researcher in conducting this research is to know the accuracy of PT. TASPEN (Persero) in implementing the procedure for payment of pension funds to participants with the decision of the board of directors regarding the procedure for paying pensions. This study uses a descriptive method with a qualitative approach that describes the problems that occur using data analysis techniques. The data collection method used the documentation method where documents were obtained from the company, both received from certain divisions and the company's official website and interview methods with employees of PT. TASPEN (Persero). Based on the research that has been done, it is known that PT. TASPEN (Persero) encountered several obstacles, namely the participants' ignorance in carrying out their obligations so that the procedure did not run perfectly