Metode Aggregate Attained Age Normal dalam Perhitungan Dana Pensiun Berdasarkan Tabel Mortalita yang Dibentuk Melalui Distribusi Makeham

Pulungsari, Astrid Saskia (2024) Metode Aggregate Attained Age Normal dalam Perhitungan Dana Pensiun Berdasarkan Tabel Mortalita yang Dibentuk Melalui Distribusi Makeham. Other thesis, Institut Teknologi Sepuluh Nopember.

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Abstract

Pada masa pensiun, kebutuhan pensiunan masih harus dipenuhi meskipun sumber pendapatan menurun. Oleh karena itu, adanya dana pensiun dapat membantu pensiunan untuk memenuhi kebutuhan finansial mereka setelah tidak bekerja lagi. Dalam program dana pensiun, metode valuasi aktuaria adalah metode valuasi yang digunakan untuk menetapkan besar iuran normal dan kewajiban aktuaria. Metode yang digunakan untuk menghitung pendanaan pensiun pada penelitian ini yaitu metode Aggregate Attained Age Normal. Pada penelitian ini, tabel mortalita yang digunakan adalah tabel mortalita yang dibentuk melalui distribusi Makeham. Hukum mortalita Makeham merupakan suatu fungsi perluasan dari hukum mortalita Gompertz. Dengan menambahkan suatu konstanta, hukum mortalitas Makeham memperluas model Gompertz dengan memperhitungkan tingkat mortalitas yang tidak hanya bergantung pada faktor usia, tetapi juga memperhitungkan faktor tambahan yang memengaruhi tingkat mortalitas pada setiap usia. Fokus pada penelitian ini yaitu membandingkan dua tabel mortalita yang digunakan dalam perhitungan dana pensiun, yaitu tabel mortalita yang digunakan perusahaan (Tabel Mortalita 150% GAM71) dan tabel mortalita yang dibentuk melalui distribusi Makeham. Selanjutnya, akan dilakukan perhitungan iuran normal (normal cost) dan kewajiban aktuaria (actuarial liability) berdasarkan masing-masing tabel mortalita menggunakan variabel gaji pokok, usia peserta saat ini, usia peserta saat masuk program pensiun dan jenis kelamin. Dengan menggunakan metode Aggregate Attained Age Normal, Total iuran normal berdasarkan Tabel Mortalita 150% GAM71 sekitar 5,22% lebih besar dibandingkan dengan iuran normal berdasarkan Tabel Mortalita Makeham. Hal ini disebabkan karena dalam perhitungan iuran normal berdasarkan Tabel Mortalita 150% GAM71 menggunakan nilai saat ini (PVFB) yang lebih tinggi daripada Tabel Mortalita Makeham. Total kewajiban aktuaria berdasarkan Tabel Mortalita 150% GAM71 sekitar 1,3% lebih besar dibandingkan total kewajiban aktuaria Tabel Mortalita Makeham. Hal ini disebabkan karena tingkat mortalitas pada Tabel Mortalita Makeham lebih kecil daripada Tabel Mortalita 150% GAM71 pada semua jenis kelamin.
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Retirement is a period where fixed needs must be met even as a source of income decreases. Therefore, to assist retirees in meeting their financial needs after they stop working, a pension fund exists. The pension fund can provide adequate retirement benefits to employees after they retire. In pension fund programs, the actuarial valuation method is a valuation method used to determine the amount of normal contributions andactuarial liabilities. The method used to calculate pension funding in this study is the Aggregate Attained Age Normal method. In this study, the mortality table used is a mortality table formed through the Makeham distribution. Makeham's mortality law is an extension function of the Gompertz mortality law. By adding a constant, Makeham's mortality law extends the Gompertz model by calculating a mortality rate that does not only depend on the age factor, but also takes into account additional factors that influence the mortality rate at each age. The focus of this research is to compare two mortality tables used in the calculation of pension funds, namely the mortality table used by the company (150% GAM71 Mortality Table) and the mortality table formed through the Makeham distribution. Furthermore, the calculation of normal cost and actuarial liability will be carried out based on each mortality table using the variables of basic salary, current age of participants, age of participants when entering the pension program and gender. By using the Aggregate Attained Age Normal method, the total normal contribution based on the GAM71 150% Mortality Table is around 5.22% greater than the normal contribution based on the Makeham Mortality Table. This is because the calculation of normal contributions based on the GAM71 150% Mortality Table uses a current value (PVFB) which is higher than the Makeham Mortality Table. The total actuarial liability based on the GAM71 150% Mortality Table is approximately 1.3% greater than the total actuarial liability of the Makeham Mortality Table. This is because the mortality rate in the Makeham Mortality Table is smaller than the 150% GAM71 Mortality Table for all genders.

Item Type:	Thesis (Other)
Uncontrolled Keywords:	Aggregate Attained Age Normal, Dana Pensiun, Hukum Mortalita Gompertz, Hukum Mortalita Makeham, Tabel Mortalita ====================================================================================================================== Aggregate Attained Age Normal, Gompertz Mortality Law, Makeham Mortality Law, Mortality Table, Pension Fund
Subjects:	Q Science > Q Science (General) > Q180.55.M38 Mathematical models
Divisions:	Faculty of Science and Data Analytics (SCIENTICS) > Actuaria > 94203-(S1) Undergraduate Thesis
Depositing User:	Astrid Saskia Pulungsari
Date Deposited:	02 Aug 2024 06:41
Last Modified:	17 Sep 2024 06:49
URI:	http://repository.its.ac.id/id/eprint/111733

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