Abstract

Social security of workers is an important legal protection that requires employers to fulfill their obligations in the social security system in Indonesia. However, corporate violations remain a challenge, especially with respect to worker registration, contribution payments and compliance with statutory obligations. There remain practical and institutional difficulties in using criminal sanctions to enforce these obligations, especially in distinguishing criminal enforcement from administrative compliance actions. This study aims to analyze the implementation and effectiveness of criminal sanctions against corporations that violate workers’ social security obligations, identify enforcement obstacles, and examine the efforts to improve corporate compliance. This study employs empirical legal research with a qualitative approach. Data were collected using semi-structured interviews, observation and document analysis involving ten purposively selected informants from BPJS Ketenagakerjaan Subang Regency and participating companies. Data were analyzed through data reduction, data presentation, and conclusion drawing, with source triangulation used to ensure data validity. The findings indicate that the use of criminal sanctions as the main enforcement mechanism has not been entirely successful, as in practice, enforcement largely depends on guidance, supervision, compliance inspections, and administrative measures before criminal enforcement is considered. Key barriers include difficulties in establishing corporate criminal liability, limited inter-agency coordination and different levels of corporate compliance. The study recommends strengthening institutional coordination and ensuring consistent law enforcement to improve corporate accountability and protect workers’ social security rights.