One expenditure item that is often considered to burden the APBN is the personnel expenditure item. This expenditure item is given to Civil Servants (PNS) related with their duty to provide public services. In that personnel expenditure, the portion of pension expenditure is still the dominant expenditure item.Under these circumstances, the idea of managing pension payments came so as not to overload the APBN that could eventually provide additional fiscal space for the government. One of the way presented is to change the pension funding scheme from the pay as you go system (defined benefits), the current system, to a fully funded system (defined contribution).ududThe problems of the research were how the pay as you go scheme on civil servant pension system work, can Indonesiaeligible to implement fully funded scheme to civil servant pension system, and how is Indonesia’sreadiness to implement fully funded scheme on the civil servant pension system. Using a questionnaire and interviews to sources who understand the pension system of Civil Servants in Indonesia, the authors concluded that Indonesia can implement fully funded to the Civil Servant pension system. However when it comes to readiness, Indonesia can be said not ready to implement fully funded scheme of civil servant pension system.
展开▼
机译：通常被认为负担APBN的一项支出项目是人员支出项目。此项支出项目将提供给与公务员提供公共服务职责有关的公务员。在这种人事支出中，养老金支出的份额仍然是主要支出项目。在这种情况下，管理养老金支付的想法是为了避免使APBN过载，从而最终为政府提供额外的财政空间。提出的方法之一是将养老金资助计划从现收现付制（定义的福利）（当前的系统）更改为全额资助的系统（定义的缴费）。 ud ud研究的问题在于薪酬如何在您进行公务员退休金计划的计划时，印度尼西亚有资格实施公务员退休金制度的全额供款计划，印尼准备如何在公务员养老金制度中实施全额供款的计划。通过使用问卷调查表和对了解印度尼西亚公务员养恤金制度的人士进行访谈，作者得出结论，印度尼西亚可以实施完全由公务员养恤金制度提供的资金。但是，当准备就绪时，可以说印尼还没有准备好实施公fund养恤金制度的全额计划。
展开▼
