[{"_1":2,"_115":-5,"_116":-5},"loaderData",{"_3":4,"_28":29,"_30":31},"root",{"_5":6,"_7":-5,"_8":9},"locale","id","session","ENV",{"_10":11,"_12":13,"_14":15,"_16":17,"_18":19,"_20":21,"_22":23,"_24":25,"_26":27},"APP_ENV","production","APP_URL","https://veritask.ai","GA_MEASUREMENT_ID","G-X1BV3QBZEM","META_PIXEL_ID","4698743733686194","TIKTOK_PIXEL_IDS","D8A3HTBC77U9J3L243V0","CLARITY_PROJECT_ID","wn9rn7xb4l","AMPLITUDE_API_KEY","74a0c7cc1509a379d3647ec140dd375","MIDTRANS_CLIENT_KEY","Mid-client-hwjEU5pmwAKVMbIA","MIDTRANS_SNAP_URL","https://app.midtrans.com/snap/snap.js","routes/$locale",{"_5":6},"routes/$locale.search-engine.regulation.$regulationId",{"_32":33,"_34":35},"regulationId","a46d01ac-4ea3-411e-b15b-6835f891489c","regulationData",{"_36":33,"_37":38,"_111":112,"_113":114},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_59":60,"_61":62,"_65":66,"_70":71,"_72":73,"_74":75,"_76":77,"_78":-5,"_79":80,"_81":82,"_83":-5,"_84":85,"_86":82,"_87":82,"_88":89,"_90":91,"_92":93,"_94":95,"_96":97,"_98":99,"_100":101,"_102":103,"_104":105,"_106":107,"_108":-5,"_109":110},"title","Peraturan BPJS Ketenagakerjaan Nomor 2 Tahun 2020 tentang Penghapusbukuan dan Penghapustagihan Piutang Iuran dan Piutang Denda","short_title","Peraturan BPJS Ketenagakerjaan Nomor 2 Tahun 2020","number","2","year","2020","published_date","2020-09-08","effective_date","2020-09-16","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_6":52,"_55":56,"_57":58},"name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","9830a152-ee64-4ac3-8200-7389a15ffdf1","type",{"_6":60,"_55":63,"_64":63},"Peraturan BPJS Ketenagakerjaan","short_name","subjects",[67],{"_6":68,"_55":69,"_57":-5},"d109dd82-2088-4820-8eed-a31bab114acd","Hubungan Ketenagakerjaan","tags",[],"location","Badan Penyelenggara Jaminan Sosial Ketenagakerjaan","place_of_enactment","Jakarta","theme","Penghapusbukuan dan Penghapustagihan Piutang Iuran dan Piutang Denda","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

PENGHAPUSBUKUAN - PENGHAPUSTAGIHAN - PIUTANG IURAN - PIUTANG DENDA
2020
Peraturan BPJS Ketenagakerjaan NO. 2, BN 2020 (1036); 9 hlm
Peraturan BPJS Ketenagakerjaan TENTANG Penghapusbukuan dan Penghapustagihan Piutang Iuran dan Piutang Denda
ABSTRAK:	\n \n bahwa untuk melaksanakan ketentuan Pasal 18 ayat (3)\r\nPeraturan Presiden Nomor 25 Tahun 2020 tentang Tata Kelola\r\nBadan Penyelenggara Jaminan Sosial \n Dasar hukum peraturan ini adalah UU Nomor 24 Tahun 2011, PP Nomor 44 Tahun 2015 sebagaimana telah diubah dengan PP Nomor 82 Tahun 2019; PP Nomor 45 Tahun 2015; PP Nomor 46 Tahun 2015 sebagaimana telah diubah dengan PP Nomor 60 Tahun 2015; Perpres Nomor 25 Tahun 2020 \n Peraturan ini mengatur mengenai Penghapus bukuan yang merupakan tindakan penghapusan Piutang\r\nIuran dan/atau Piutang Denda yang merupakan transaksi\r\ninternal BPJS Ketenagakerjaan tanpa menghapus hak\r\ntagih BPJS Ketenagakerjaan kepada Pemberi Kerja, serta mengatur Penghapus tagihan yang merupakan tindakan penghapusan hak\r\ntagih BPJS Ketenagakerjaan atas Piutang Iuran dan/atau\r\nPiutang Denda kepada Pemberi Kerja \n \n
CATATAN:	\n \n Peraturan BPJS Ketenagakerjaan ini mulai berlaku pada tanggal 16 September 2020. \n 9 hlm \n \n

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Peraturan ini ditetapkan untuk melaksanakan ketentuan Pasal 18 ayat (3) Peraturan Presiden Nomor 25 Tahun 2020 tentang Tata Kelola Badan Penyelenggara Jaminan Sosial. Tujuannya adalah untuk mengatur penghapusbukuan dan penghapustagihan piutang iuran dan piutang denda yang belum dibayar oleh pemberi kerja kepada BPJS Ketenagakerjaan. Peraturan ini menetapkan bahwa pemberi kerja wajib memungut, membayar, dan menyetor iuran yang menjadi tanggung jawabnya. Jika terjadi keterlambatan, dikenakan denda sebesar 2% per bulan hingga maksimal 12 bulan. BPJS Ketenagakerjaan bertanggung jawab melakukan penagihan piutang, yang dikategorikan menjadi piutang lancar, kurang lancar, diragukan, dan macet. Untuk piutang diragukan dan macet, BPJS dapat melimpahkan pengurusan kepada Panitia Urusan Piutang Negara (PUPN). Penghapusbukuan dan penghapustagihan dapat dilakukan setelah proses penagihan dan pengurusan oleh PUPN, terutama jika pemberi kerja tidak mampu menyelesaikan kewajiban atau tidak diketahui keberadaannya. Penghapusbukuan dan penghapustagihan juga dapat diberikan kepada pemberi kerja dengan kondisi khusus atau yang terkena bencana, untuk meringankan beban dan mendukung pemulihan ekonomi.

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STATE GAZETTE
REPUBLIC OF INDONESIA

No.1036, 2020 BPJS. KETENAGAKERJAAN. Contribution Receivables. Penalty Receivables. Write-off. Debt Write-Off.

REGULATION OF THE SOCIAL SECURITY ORGANIZING AGENCY
KETENAGAKERJAAN
NUMBER 2 OF 2020
CONCERNING
WRITE-OFF AND DEBT WRITE-OFF
OF CONTRIBUTION RECEIVABLES AND PENALTY RECEIVABLES

BY THE GRACE OF GOD ALMIGHTY

PRESIDENT DIRECTOR OF THE SOCIAL SECURITY ORGANIZING AGENCY
KETENAGAKERJAAN,

\n\n \n \n \n \n \n \n

Considering:	\n \n that to implement the provisions of Article 18 paragraph (3) of Presidential Regulation Number 25 of 2020 concerning the Governance of the Social Security Organizing Agency, it is necessary to stipulate a Regulation of the Ketenagakerjaan Social Security Organizing Agency concerning the Write-off and Debt Write-Off of Contribution Receivables and Penalty Receivables; \n \n
In view of:	\n \n Law Number 24 of 2011 concerning

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