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√ Dana Pensiun : Pengertian, Fungsi, Jenis dan Cara Menghitung Skip to content
Homepage / Keuangan / Dana Pensiun : Pengertian, Fungsi, Jenis dan Cara Menghitungnya Pengertian Dana Pensiun Dana pensiun adalah badan hukum yang mengelola dan menjalankan program yang menjanjikan manfaat pensiun. (Undang Undang Nomor 11 tahun 1992)
Berdasarkan definisi diatas, Dana Pensiun merupakan badan hukum yang mengelola program pensiun yang dimaksudkan untuk memberikan kesejahteraan pada karyawan suatu perusahaan terutama yang sudah pensiun.
Dalam arti lain, Dana Pensiun adalah hak seseorang untuk memperoleh penghasilan setelah bekerja sekian tahun dan sudah memasuki usia pensiun atau ada sebab lain sesuai dengan perjanjian.
Penghasilan dalam hal ini biasanya diberikan dalam bentuk uang dan besarnya tergantung dari peraturan yang ditetapkan.
Jadi kegiatan perusahaan dana pensiun bertujuan memungut dana dari iuran yang dipotong dari pendapatan karyawan suatu perusahaan. Iuaran ini kemudian di investasikan lagi kedalam berbagai kegiatan perusahaan yang paling menguntungkan. Bagi perusahaan, dana pensiun yang dipungut dari karyawan suatu perusahaan tidak akan dikenakan pajak.
Baca juga:
Program dana pensiun di Indonesia dijalankan oleh lembaga pemerintah ataupun swasta. Undang-undang dana pensiun No. 11 Tahun 1992 merupakan kerangka hukum dasar bagi dana pensiun swasta Indonesia, undang-undang ini didasarkan pada prinsip “kebebasan untuk memberikan janji dan kewajiban untuk menepatinya”.
Manfaat Dana Pensiun Manfaat dana pensiun bukan hanya memberikan kepastian penghasilan di masa depan, akan tetapi juga ikut memberikan motivasi untuk lebih giat bekerja dengan memberikan program jasa pensiun peserta akan merasa aman dan tenang, terutama bagi merekan yang menganggap pada saat mereka pensiun sudah tidak produktif lagi.
Penyelanggaraan program dana pensiun dapat dilakukan oleh pemberi kerja atau dengan menyerahkan kepada lembaga-lembaga keuangan yang menawarkan jasa pengelolaan program pensiun, misalnya bank-bank umum atau perusahaan asuransi.
Adanya undang-undang tentang dana pensiun ini bertujuan untuk menetapkan hak peserta, menetapkan standar peraturan yang dapat menjamin diterimanya dana-dana pensiun tepat pada waktunya, untuk memastikan manfaat pensiun digunakan sebagai sumber penghasilan yang berkesinambungan bagi para pensiunan.
Badan Pengawas Pasar Modal dan Lembaga Keuangan (Bapepam-LK), telah mewajibkan kepada seluruh lembaga dana pensiun untuk menyusun sekaligus menerapkan pedoman dan tata kelola dana pensiun sejak 1 Januari 2008. Keputusan tersebut dituangkan dalam Keputusan Ketua nomor KEP-136/BL/2008.
Baca juga:
Dana pensiun sebagai suatu organisasi harusnya memiliki struktur organisasi yang mengetahui kewajiban dan wewenang, serta pertanggungjawaban kerjanya. Dalam organisasi Dana Pensiun terdapat pengurus yang merupakan organ pelaksana dari dana pensiun.
Pengurus bertanggung jawab atas pelaksanaan peraturan dana pensiun, pengelola dana pensiun, dan melakukan tindakan hukum untuk dan atas nama dana pensiun serta mewakili dana pensiun di luar dan di dalam pengadilan. Di samping itu, terdapat pula dewan pengawas yang bertugas mengawasi pengelolaan dana pensiun.
Dana Pensiun Syariah Dana Pensiun Syariah adalah dana pensiun yang dikelola dan dijalankan dengan prinsip syariah. Pertumbuhan lembaga keuangan syariah di Indonesia secara lambat tetapi pasti telah mendorong perkembangan dana pensiun yang beroperasi dengan prinsip syariah
Sampai saat ini dana pensiun syariah masih berkembang pada Dana Pensiun Lembaga Keuangan (DPLK) yang dilaksanakan oleh beberapa bank dan asuransi syariah. Kondisi ini menyebabkan lambannya pertumbuhan dana pensiun syariah. Penyebabnya antara lain :
Keterbatasan regulasi Keterbatasan instrument investasi Belum jelasnya model dana pensiun syariah Kurangnya sosialisasi dan edukasi tentang pentingnya dana pensiun syariah Tujuan Dana Pensiun Tujuan diadakannya dana pensiun baik bagi kepentingan perusahaan, peserta dan lembaga pengelola pensiun dapat dijelaskan sebagai berikut :
Perusahaan Kewajiban Moral, dimana perusahaan wajib memberikan rasa aman kepada karyawan terhadap masa yang akan dating sehingga para pensiunan tidak lagi khawatir lagi terhadap penghasilan mereka setelah pensiun.Loyalitas , Perusahaan mengharapkan loyalitas yang tinggi dari para karyawannya terhadap perusahaan mereka serta berusaha untuk meningkatkan motivasi terhadap karyawan dalam melaksanakan pekerjaan mereka sehari-hari.Kompetisi Pasar Tenaga Kerja , dimana perusahaan akan memiliki daya saing dalam usaha untuk mendapatkan karyawan yang berkualitas dan professional di pasaran tenaga kerja.Memberikan penghargaan kepada karyawan yang telah ke perusahaan dalam kurun waktu yang relatif lama.Agar di usia pensiun karyawan tersebut tetap dapat menikmati hasil yang diperoleh setelah bekerja diperusahaannya. Meningkatkan citra perusahaan di mata masyarakat dan pemerintahPeserta atau karyawan Rasa aman bagi peserta terhadap masa yang akan dating karena tetap memiliki penghasilan pada saat mereka mencapai waktu pensiun.Kompensasi yang lebih baik yaitu peserta mempunyai tambahan kompensasi meskipun baru bisa dinikmati pada saat mereka mencapai waktu pensiun atau berhenti bekerja.Agar karyawan termotivasi untuk terus bekerja dalam kondisi yang semangat dan dengan niat yang tinggiPenyelenggara Dana Pensiun Mengelola dana pensiun untuk memperoleh keuntungan Turut membantu dan mendukung program pemerintah Sebagai bakti sosial terhadap peserta dana pensiun Fungsi Dana Pensiun Adapun fungsi dana pensiun bagi peserta antara lain :
Asuransi, yaitu peserta yang meniggal dunia atau cacat sebelum waktu pensiunnya dapat diberikan uang pertanggung jawaban atas beban bersama dari dana pensiun. Tabungan, yaitu iuran peserta dan iuran pemberi kerja merupakan tabungan untuk dan atas nama peserta dana pensiun itu sendiri. Iuran yang dibayarkan oleh karyawan dapat dilihat setiap bulan sebagai tabungan para pesertanya. Pensiun yaitu seluruh uang himpunan iuran peserta dan iuaran pemberi kerja serta hasil pengelolaannya akan dibayarkan dalam bentuk manfaat pensiun sejak bulan pertama sejak mencapai usia pensiun selama seumur hidup peserta. Jenis Jenis Pensiun Secara umum jenis dana pensiun yang dapat dipilih oleh karyawan yang akan menghadapi pensiun sebagai berikut :
1. Pensiun Normal Yaitu pensiun yang diberikan untuk karyawan yang usianya telah mencapai masa pensiun seperti yang telah ditetapkan oleh mesing-masing perusahaan. Sebagai contoh, rata rata usia pensiun di Indonesia adalah tela berusia 55 tahun dan 60 tahun untuk profesi tertentu.
2. Pensiun Dipercepat Jenis pensiun ini untuk situasi dan kondisi tertentu, misalnya karena adalah dalam suatu perusahaan terdapat pengurangan karyawan, sehingga banyak karyawan yang dipensiunkan dini oleh perusahaan.
3. Pensiun Ditunda Merupakan pensiunan yang diberikan kepada karyawan yang memintan pensiun sendiri, akan tetapi usia pensiun belum memenuhi untuk pensiun. Dalam hal tersebut karyawan yang mengajuan tetap keluarnya dana pensiunnya baru dibayar pada saat pensiun tercapai.
4. Pensiun Cacat Pensiun yang diberikan bukan karena usia, tetapi lebih disebabkan peserta mengalami kecelakaan sehingga dianggap tidak mampu lagi untuk dipekerjakan. Pembayaran pensiun biasanya tetap dihitung berdasarkan rumus manfaat pensiun normal dimana masa kerja diakui seoalah olah karyawan tersebut pensiun di usia pensiun normal.
Jenis Jenis Dana Pensiun Menurut Undang-undang Nomor 11 Tahun 1992, dana pensiun dapat digolongkan kedalam beberapa jenis yaitu :
Dana Pensiun Pemberi Kerja (DPPK) Dana Pensiun Lembaga Keuangan (DPLK) Jadi pengelolaan dana pensiun dapat dilakukan oleh pemberi kerja (DPPK) atau Lembaga Keuangan (DPLK). Perusahaan memiliki beberapa alternatif. Alternatif ini disesuaikan dengan tujuan perusahaan tanpa menghilangkan hak karyawan. Alternati dapat dipilih antara lain :
Mendirikan sendiri dana pensiun bagi karyawannya Mengikuti program dana pensiun yang diselenggarakan oleh dana pensiun lembaga keuangan lain Mendirikan dana pensiun secara bersama dengan pemberi kerja Selanjutnya penyelenggaraan dana pensiun lembaga keuangan dapat pula dilakukan oleh bank umum atau asuransi jiwa setelah mendapat pengesahan dari Menteri Keuangan atau DPLK
Menurut ketentuan diatas program pensiun yang dapat dijalankan adalah sebagai berikut :
Program Pensiun Manfaat Pasti (PPMP) Merupakan program pensiun yang besar manfaat pensiun ditetapkan dalam peraturan dana pensiun. Seluruh iuran merupakan beban karyawan yang dipotong dari gajinya.
Program Pensiun Iuran Pasti Besarnya manfaat pensiun tergantung dari hasil pengembangan kekayaan dana pensiun. Iuran ditanggung bersama oleh karyawan dan perusahaan pemberi kerja.
Sistem Pembayaran Dana Pensiun Ada dua jenis pembayaran uang pensiunan yang biasa dilakukan oleh perusahaan baik untuk Program Pensiun Manfaat Pasti (PPMP) maupun Program Pensiun Iuran Pasti (PPIP). Ini sesuai dengan keputusan Menteri Keuangan Nomor 343/KMK.017/1998 Tanggal 13 Juli 1998. Menurut ketentuan ini pembayaran yang tersedia yaitu Rumus Bulanan atau Rumus sekaligus.
Program Pensiun Manfaat Pasti (PPMP) Pembayaran pensiun sekaligus dilakukan oleh perusahaan dengan beberapa pertimbangan, antar lain :
Perusahaan tidak ingin pusing dengan karyawan yang sudah pensiun Untuk memberi kesempatan kepada pensiunan agar dapat mengusahakan uang pensiun yang diperolehnya untuk berusaha Perhitungan menggunakan rumus sekaligus bagi PPMP sebagai berikut :
MP = Fpd x MK x PDP
Keterangan :
MP : Manfaat Pensiun
FPd : Faktor penghargaan dalam desimal
MK : Masa Kerja
PDP : Penghasilan Dasar Pensiun bulan terakhir atau rata rata beberapa bulan terakhir
Sedangkan rumus bulanan bagi PPMP sebagai berikut :
MP = FPe x MK x PDP
Keterangan :
MP : Manfaat Pensiun
FPe : Faktor Penghargaan dalam presentase (%)
MK : Masa Kerja
PDP : Penghasilan Dasar Pensiun bulan terakir atau rata rata beberapa bulan terakhir
Contoh :
Jika gaji terakhir anda sebelum pensiun adalah Rp 1.000.000 sedangkan masa kerja anda adalah 20 tahun, maka anda akan memperoleh uang pensiun bulanan sebesar 2,5% x 20 x Rp 1.000.000 = Rp 500.000 (metode final earning )
Jika gaji awal kita adalah Rp 50.000 dan terkahir adalah Rp 1.000.000, kemudian dihitung secara rata-rata selama 20 tahun adalah Rp 400.000, maka pensiun perbulan yang diterima adalah 2,5% x 20 x Rp 400.000 (metode career average earning )
Program Pensiun Iuran Pasti Perhitungan menggunakan Rumus Sekaligus bagi PPIP adalah sebagai berikut :
IP = 3 x FPd x PDP
Keterangan:IP : Iuran pensiun
FPd : Faktor Penghargaan per tahun dalam Desimal
PDP : Penghasilan Dasar Pensiun per tahun
Sedangkan perhitungan rumus Bulanan PPIP adalah sebagai berikut :
IP = 3 x FPe x PDP
Keterangan :
IP : Iuran Pensiun
FPe : Faktor Penghargaan per tahun dalam Persentase (%)
PDP : Penghasilan Dasar Pensiun per tahun
Demikian ulasan lengkap tentang Dana Pensiun, mulai dari pengertian, fungsi, cara menghitung, dan jenis-jenisnya. Semoga bermanfaat.