Legal responsibilities of employers in the social employment security program in Makassar City

The purpose of this study is to find out and analyze the legal responsibility of employers for non-compliance in the employment social security program and analyze what factors affect the consequences of employers for non-compliance in the employment social security program in the jurisdiction of Makassar City. This type of research is Research in general can be classified into two types, namely sociological empirical research (field), which is research conducted with an approach to legal reality in society. This research is based on the existence of a symptom in the form of a gap between expectations (das solen) and reality (das sein) in the field of law. and normative research, which is research conducted by approaching legal norms or substances, legal principles, legal theory, legal postulates and legal comparison. In this study, the author uses juridical normative law research with a qualitative approach. Employers in Makassar City have a legal responsibility to register workers with BPJS Ketenagakerjaan and pay contributions regularly. If not met, they could be subject to administrative, civil, or even criminal sanctions. Therefore, compliance with this social security program is very important to protect workers' rights, and non-compliance in paying contributions and sanctions imposed by BPJS Ketenagakerjaan is the main factor that affects the legal consequences for employers in Makassar City. Lack of understanding, economic difficulties, weak supervision, and data manipulation are the main causes of non-compliance. Meanwhile, BPJS Ketenagakerjaan has implemented various administrative, civil, and criminal sanctions to increase the company's compliance with the employment social security program.