TY - JOUR AU - Yuly Astuti PY - 2020/12/31 Y2 - 2024/03/29 TI - KONSEKUENSI KONTRIBUSI SOCIAL SECURITY MENAMBAH BEBAN APBN DAN MENGURANGI PENDAPATAN PEGAWAI SETEMPAT JF - Simposium Nasional Keuangan Negara JA - snkn VL - 2 IS - 1 SE - Articles DO - UR - https://jurnal.bppk.kemenkeu.go.id/snkn/article/view/549 AB - The implementation of allowance of Social Security by Indonesian representatives abroad for local staffs varies among countries. Not all local staffs can participate in Social Security which is officially held by the government. It is only for the residents only. So Indonesian local staffs must find out their own. This paper uses a case study method with a qualitative and quantitative approach with analytical techniques in the form of literatures studies, interviews, and participant observation. The data analyzed was sourced from various documents published by several related parties. The results of the study show that the exposure to Social Security not only adds to the burden of Indonesian Budget which is quite high but also reduces the income of the local staffs. This implementation is still being debated, however the system of Social Security in the Indoneian Embassy in Brussel, Belgium could be considered for implementation. The embassy bears consequences of paying contributions. The local staffs get beneficial benefits from the Belgian government eventhough the consequences of paying income personal tax are quite burdensome. ER -