p–ISSN: 2723 - 6609 e-ISSN: 2745-5254
Vol. 5, No. 10, October 2024 http://jist.publikasiindonesia.id/
Indonesian Journal of Social Technology, Vol. 5, No. 10, October 2024 4131
Overview of Compliance with Payment of Employment Social
Security Contributions for the Wage Recipient Segment and
Its Improvement Strategy
Riana Harumi Putri
1*
, Sri Hartini
2
Universitas Airlangga, Indonesia
Email: [email protected]
1*
, [email protected]
2
*Correspondence
ABSTRACT
Keywords: social
security; employment;
compliance; wage
recipients; dues.
Employment social security in Indonesia must be followed
by everyone who works, including foreigners who work for
at least 6 months in Indonesia. In the Wage Recipient (PU)
membership segment, Employers are required to register and
pay their labor contributions to the Social Security
Administration Agency (BPJS) Employment. Employers are
required to pay employment social security contributions no
later than the 15th of the following month after the period of
contributions billed. There are still employers who do not
comply in terms of paying employment social security
contributions which hurts their workforce. Therefore, BPJS
Employment seeks to increase compliance with the payment
of contributions of Wage Recipient Participants so that
workers get maximum employment social security services.
This study aims to provide an overview of the compliance of
employment social security contributions by employers and
the efforts made by BPJS Employment in improving
compliance with contribution payments. The research
method used is descriptive analysis with secondary data
sources in the form of BPJS Employment reports and
literature studies. Based on the results of the study, on
average per month 18% of employers do not comply with
paying employment social security contributions. The
strategy carried out by BPJS Ketenagakerjaan is to increase
compliance with contribution payments by employers
through participant coaching, improving service quality, and
the audit supervision process.
Introduction
The state has the responsibility and obligation to provide socio-economic protection
to the community in the form of social security. The government stipulated Law Number
40 of 2004 concerning the National Social Security System and Law Number 24 of 2011
concerning the National Social Security Organizing Agency. In Law 40/2004, it is
explained that "Social security is a form of social protection to ensure that all people can
Riana Harumi Putri, Sri Hartini
Indonesian Journal of Social Technology, Vol. 5, No. 10, October 2024 4132
meet the basic needs of a decent life" (Law Number 40 of 2004). This law is related to
the Amendment of the 1945 Constitution regarding the amendment of Article 34
paragraph (2) which now reads "The State develops a social security system for all people
and empowers the weak and incapable people by human dignity" (Constitution of the
Republic of Indonesia of 1945). Through social security protection, workers can feel safe,
and increase concentration and motivation at work, resulting in better productivity.
The government then stipulated Law Number 24 of 2011 concerning the Social
Security Administration Agency (BPJS Law). In the regulation, it is explained that there
are 2 Social Security Organizing Agencies in Indonesia, namely BPJS Employment and
BPJS Kesehatan. Through Government Regulation Number 44, 45, 46, and 60 of 2015,
Government Regulation Number 82 of 2019, and Government Regulation Number 37 of
2021, BPJS Employment organizes 5 (five) social security programs which include Work
Accident Insurance (JKK), Death Insurance (JKM), Old Age Insurance (JHT), Pension
Insurance (JP), and Job Loss Insurance (JKP).
Everyone, including foreigners who work for at least 6 (six) months in Indonesia is
required to be a participant in employment social security. BPJS Employment participants
are divided into 4 segments, namely Wage Recipients (PU), Non-Wage Recipients
(BPU), Construction Services (Jakons), and Indonesian Migrant Workers (PMI). Wage
Recipient Participants (PU) are workers who have an employment relationship with the
Employer/Business Entity in the form of employment contracts/agreements, either
written or unwritten by receiving salaries, wages, or other forms of remuneration.
Examples of workers who are included in the Wage Recipient Participant segment are
workers who work for business entities or companies.
The employer is an individual entity, legal entity, or other bodies that employ
workers, including government services that employ other than the State Civil Apparatus
by paying salaries, wages, or other forms of remuneration. Every Employer other than a
state administrator is required to register himself and his workforce as participants in
employment social security to BPJS Employment by the provisions of applicable laws
and regulations.
The registration of the Wage Recipient segment is carried out by the Employer.
Wage Recipient participant contributions are calculated every month. Contributions are
divided into the employer's dependents and labor dependents. The amount of
contributions of Wage Recipient Participants has been regulated in the laws and
regulations as listed in Table 1.
Table 1
Calculation of BPJS Employment Contributions
Program
Contribution Percentage
Employer
Workforce
Total
Work Accident
Insurance (JKK)
0.24% - 1.74% x
wages*
-
0.24% -
1.74% x
wages
Death Guarantee
(JKM)
0.3% x wages
-
0.3% x wages
Old Age Guarantee
3.7 x wages
2% x wages
5.7% x wages
Overview of Compliance with Payment of Employment Social Security Contributions for the
Wage Recipient Segment and Its Improvement Strategy
Indonesian Journal of Social Technology, Vol. 5, No. 10, October 2024 4133
Pension Security
2% x wages
1% x wages
3% x wages
Depending on the level of risk in the work environment by Government Regulation
Number 44 of 2015 concerning the Implementation of the Work Accident Insurance and
Death Insurance Programs, the Employer is obliged to continue to pay its labor
contributions as long as the worker is still actively working. The Employer can stop
paying employment social security contributions for its employees who have stopped
working due to resignation, death, retirement, expiration of the contract, layoff, or leaving
the territory of Indonesia (returning to the country of origin) for Foreign Citizens (WNA)
after reporting the change in data to BPJS Ketenagakerjaan. If the Employer does not
fulfill the obligation to pay employment social security contributions and there is a work
risk, then the employee will not get employment social security services.
The Employer is classified as compliant in paying contributions if the Employer
pays contributions up to a maximum of the 15th of the following month. For example,
bills for the April 2024 period are paid a maximum of May 15, 2024. Employers are
classified as non-compliant in paying contributions if the payment of contributions is
made after the 15th of the following month. For example, the bill for the April 2024 period
is paid on May 16, 2024.
Employers other than state administrators who are late in paying contributions are
given sanctions in the form of a fine of 2% (two percent) for each month of delay
calculated from the contributions that should be paid by employers other than state
administrators.
The purpose of this study is to find out the overview of the compliance of the
payment of employment social security contributions for the Wage Recipient segment
and the strategies carried out by BPJS Ketenagakerjaan to increase the compliance of
employer contribution payments.
Method
This study uses a cross-sectional design. The researcher uses secondary data
sources obtained from BPJS Ketenagakerjaan reports, journals, books, and other
scientific papers that are relevant to the research objectives. The research was conducted
in April 2024 at BPJS Employment Branch Office X in the East Java region.
Results and Discussion
Compliance data on contribution payments in the period January 2023 to December
2023 is shown in Table 2 and Figure 1. During this period, it is known that the number of
participants in the Wage Recipient segment moves dynamically with a tendency to
increase every month. Each month, the number of compliant Employers pays more
contributions than non-compliant ones. On average, 82% of employers are obedient in
paying contributions, while 18% of other employers are not compliant in paying
employment social security contributions.
Table 2
Recapitulation of Compliance in Paying Employer Contributions for the 2023 Period at
BPJS Employment Branch Office X
Sum
Employer
Percentage of
Givers
Employer Percentage
Non-Compliance
Riana Harumi Putri, Sri Hartini
Indonesian Journal of Social Technology, Vol. 5, No. 10, October 2024 4134
Compliant Work
1005
85,75%
14,25%
1008
85,06%
14,94%
849
71,11%
28,89%
956
80,34%
19,66%
958
78,98%
21,02%
917
75,04%
24,96%
984
79,87%
20,13%
1003
82,69%
17,31%
996
81,91%
18,09%
1071
82,51%
17,49%
1219
89,70%
10,30%
1377
90,24%
9,76%
Average
81.93%
18,07%
Source: BPJS Ketena gakerjaan report (download data on April 5, 2024)
Figure 1
Recapitulation of Employer Contribution Payment Compliance for the 2023 Period
BPJS Employment classifies the age of arrears of contributions and fines into the
categories of current, less current, doubtful, and bad receivables. The following presents
the classification of the age of arrears of contributions and fines in Table 3 as well as the
age data of receivables at BPJS Employment Branch Office X in the East Java region for
the December 2023 period in Figure 2.
Table 3
Age Classification of Arrears of Contributions and Fines
Arrears Classification
Arrears Age
Fluent
1 to 3 months
Less smooth
4 to 6 months
Doubt
7 to 12 months
Bad
>12 months
Source: BPJS Employment
0
500
1000
1500
2000
Jumlah PK/BU Patuh Jumlah PK/BU Tidak Patuh
Overview of Compliance with Payment of Employment Social Security Contributions for the
Wage Recipient Segment and Its Improvement Strategy
Indonesian Journal of Social Technology, Vol. 5, No. 10, October 2024 4135
Table 4
Classification of Age of Arrears of Contributions and Fines at BPJS Employment Branch
Office X in 2023
Period
Number of
Employers
Non-Compliance
Fluent
Less
Fluent
Doubt
Bad
01-2023
167
54%
8%
16%
22%
02-2023
177
59%
9%
15%
17%
03-2023
345
79%
5%
6%
9%
04-2023
234
68%
11%
9%
12%
05-2023
255
66%
13%
7%
14%
06-2023
305
57%
24%
7%
11%
07-2023
248
46%
31%
9%
14%
08-2023
210
46%
21%
16%
17%
09-2023
220
44%
20%
20%
16%
10-2023
227
49%
15%
19%
17%
11-2023
140
44%
11%
21%
24%
12-2023
149
49%
10%
21%
20%
Figure 2
Classification of Age of Arrears of Contributions and Fines for the December 2023 Period
Based on Figure 2, it is known that current receivables contributed the most
receivables during the 2023 period at BPJS Ketenagakerjaan Branch Office X. Current
receivables account for an average of more than 50% of the total receivables life every
month.
Of the total 149 Employers who are in arrears in the December 2023 payment
period, the Employer's contribution bill is Rp.3,602,091,562.00 and the fine bill is
Rp.438,296,172.00, so the total fee bill and fine is Rp.4,040,387,734.00. Based on these
data, it is known that there are still Employers who do not comply with the provisions for
the payment of employment social security contributions.
0
50
100
150
200
250
300
350
400
Lancar Kurang Lancar Diragukan Macet
Riana Harumi Putri, Sri Hartini
Indonesian Journal of Social Technology, Vol. 5, No. 10, October 2024 4136
Employers who do not comply with paying contributions consist of different groups
of work, including business entities, foundations, institutions, organizations, and Non-
State Civil Apparatus (Non-ASN) memberships. Business scale Employers of non-
compliant business entities pay contributions vary, ranging from micro, small, medium,
and large scale business entities. Employers who do not comply with paying contributions
consist of Employers who participate in 2 programs (Work Accident Insurance and Death
Insurance), Employers who participate in 3 programs (Work Accident Insurance, Death
Insurance, and Old Age Insurance), and Employers who follow 4 programs (Work
Accident Insurance, Death Insurance, Old Age Insurance, and Pension Insurance).
Obedience comes from the word obedience, which has the meaning of liking and
obeying orders or rules and being disciplined. Obedience means obedience, obedience,
and submission to teachings or regulations. Legal compliance occurs when people are
aware of the existence of the law as a guide in living together, where loyalty to the law is
reflected in concrete actions that comply with existing rules.
There is a relationship between legal awareness and legal compliance. The
difference is that in legal compliance there is fear of sanctions, while in legal awareness
there are no sanctions. Legal awareness is the formulation of the legal circle regarding
the assessment, which has been carried out scientifically, the values contained in human
beings about the existing law or about the law that is expected to exist.
The effectiveness of law in society is determined by legal factors, law enforcement
factors, facility factors, community legal awareness factors, and legal culture factors
(Rosana, 2014). An essential action to improve and encourage compliance with the law
is to strengthen law enforcement which must be more firm and consistent. Preventive
measures must be improved to curate potential violations of the law and balanced with a
persuasive approach that builds legal awareness (Syamsarina et al., 2022).
Employers' non-compliance in paying employment social security contributions has
negative implications for their workers, namely not getting social security benefits in the
event of work risks such as work accidents, death, or loss of workers. Employers who do
not comply can be subject to sanctions by applicable laws and regulations, including
administrative sanctions in the form of not receiving certain public services and the
provision of fines. Fines due to late payment of contributions are fully borne by the
Employer other than the state administrator. Employers' non-compliance with the
employment social security program also gives a negative image in society.
If there are workers who have not been paid BPJS Employment contributions and
experience work risks, then the workers do not get BPJS Employment services until the
Employer pays off the arrears of contributions and fines. If the Employer does not comply
with the payment of its labor contributions, then if there is a social risk that befalls the
worker, it is feared that it will cause other social problems, such as poverty and dropping
out of school. Another disadvantage received by workers who work at the Employer in
arrears of contributions is the lack of optimal development of Old Age Security and
Pension Security balances.
Overview of Compliance with Payment of Employment Social Security Contributions for the
Wage Recipient Segment and Its Improvement Strategy
Indonesian Journal of Social Technology, Vol. 5, No. 10, October 2024 4137
Related to the importance of Employer compliance in paying social security
contributions for their workers, BPJS Ketenagakerjaan continues to strive to improve
compliance through participant coaching, improving service quality, and the audit
supervision process.
Participant coaching is an effort made by BPJS Ketenagakerjaan to obtain
maximum positive reciprocity from participants, where which is a crucial element in the
successful implementation of employment social security. The purpose of participant
coaching is to maximize relationships/CRM, compliance, and service to participants.
Participant coaching can be carried out online or offline through counseling, visits to the
Employer's premises, telephone, or written messages (chat, physical letters, or e-mail).
Customer Relationship Management (CRM) is the process of managing detailed
information about each customer and all their interactions with the company to increase
loyalty. CRM is important because the total value of a company's customer base is one of
the main drivers of a company's profits. Customer "touch points" refer to every occasion
in which customers interact with brands and products, from in-person experiences to
personal or mass communication, as well as regular observations (Malicha, 2022). CRM
focuses on developing and utilizing customer data. This aims to create a personalized and
customized experience for each customer to trigger increased customer satisfaction which
leads to increased loyalty and leads to improved company performance. CRM systems
help when it comes to analyzing Employer profiles. This is in line with the results of
research analysis that CRM systems in the insurance industry help in terms of analyzing
client profiles, client behavior related to products and services, and identifying profitable
clients (Matiş & Ilieş, 2014).
Counseling is an effort to change the behavior of individuals, groups, communities,
or societies with the aim that they have the knowledge, willingness, and skills to
overcome the problems they face (Haryanto et al., 2017). Counseling involves several
elements, including the learning process, the existence of the subjects who are learning,
the development of awareness and capacity of individuals and groups, the management
of resources to improve the quality of life, and the application of sustainable principles
from social, economic, and environmental aspects. Counseling plays a role in
strengthening the community to expand access to information, innovation, and access to
public services. Counseling related to social security is included in the scope of social
counseling. Social counseling aims to (1) increase uniform understanding in the
implementation of social welfare, (2) improve the quality and dedication in providing
social services by government agencies, local governments, and the community, (3)
optimize the collaboration of human resources of social extension workers in the
implementation of social welfare programs (Regulation of the Minister of Social Affairs
Number 10 of 2014.) Counseling can improve compliance with the payment of Employer
contributions. This is in line with the results of research on tax deposits that counseling
has a positive effect on compliance with the submission of Tax Returns (Andyastuti &
Husaini, 2013).
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Indonesian Journal of Social Technology, Vol. 5, No. 10, October 2024 4138
Service quality refers to all certain attributes or attributes of a product or service
that affect its ability to meet or even exceed customer expectations (Kotler & Keller,
2016). The concept of service quality is described as a form of attitude that is closely
related to but different from customer satisfaction. Ten important things to improve
service quality in the service industry are listening, reliability, basic service, service
design, recovery, surprising customers, fair play, teamwork, employee research, and
service leadership.
(Malicha, 2022) developed an instrument for assessing customer perception of
service quality in service and retail organizations divided into 22 items called
SERVQUAL. The 22 items are grouped into five dimensions, namely tangible, reliability,
responsiveness, assurance, and empathy.
Reliability is the ability to carry out the promised service reliably and accurately.
Responsiveness is the willingness to help customers and provide fast service. Assurance
can be interpreted as a service provider being able to convey trust and confidence to
customers. Empathy is giving full attention to customers. Tangibles include the
appearance of physical facilities, equipment, staff, and communication materials.
BPJS Ketenagakerjaan service standards have been regulated in the BPJS
Ketenagakerjaan Board of Directors Regulation and BPJS Ketenagakerjaan Regulation.
BPJS Employment services already have their standards so that the process of registering
for membership and submitting claims can be submitted at all branches and is not fixed
based on the address of the ID card or domicile of the worker. All BPJS Employment
services are free of charge, in addition to the contributions paid by the Employer and/or
the workforce.
The quality of service can bring significant benefits to BPJS Employment if done
correctly and effectively. When BPJS Ketenagakerjaan prioritizes service quality, it is
hoped that participants or employers will be more satisfied with their experience, where
this can provide reciprocity in the form of compliance in paying contributions on time.
If BPJS Employment can provide excellent service consistently to participants, then
it can be one of the valuable assets and will provide a lasting competitive advantage.
Maintaining a high level of service requires dedicated management and effort, but it can
bring enormous benefits. In the context of payment obligations by employers, this is in
line with the results of research that the quality and satisfaction of tax services have a
positive and significant effect on taxpayer compliance (Suarjana et al., 2020).
As mentioned earlier, there is a link between service quality and customer
satisfaction. Customer satisfaction is the assessment that a person makes of a product or
service based on its comparison with his or her expectations. When a product or service
does not meet expectations, customers feel dissatisfied. If it matches expectations,
customers feel satisfied. If it exceeds expectations, customers feel very satisfied or even
happy. Expectations result from past buying experiences, advice from friends and
associates, information and public discourse, and information and promises from
marketers and competitors (Malicha, 2022).
Overview of Compliance with Payment of Employment Social Security Contributions for the
Wage Recipient Segment and Its Improvement Strategy
Indonesian Journal of Social Technology, Vol. 5, No. 10, October 2024 4139
A customer's assessment of the performance of a product or service is influenced
by a variety of factors, including their level of loyalty to the brand. Customers tend to
have a more positive view of products with brands they already like. Research also shows
that there is an imbalance between product performance and expectations for satisfaction.
The negative impact of non-conformity with expectations on customer satisfaction is far
greater than the positive impact if expectations are exceeded.
Customer satisfaction assessments have been routinely conducted by many
companies. What is measured includes how well they serve customers, identify factors
that affect customer satisfaction, and change their operational and marketing strategies as
a result. Thoughtful companies measure customer satisfaction regularly because this is
one of the keys to retaining customers. Highly satisfied customers tend to stay loyal over
a longer period, increase purchases when the company launches new or improved
products, give positive testimonials about the company and its products to others, pay less
attention to competitor brands, and are less affected by price. They also tend to provide
input on products or services to companies. Companies usually provide services at a lower
cost to loyal customers because transactions with them become more routine.
In general, to achieve a high level of customer satisfaction, organizations and
companies must increase customer loyalty, reduce price flexibility, isolate customers
from competitors' efforts, reduce transaction costs to attract new customers, and improve
the company's reputation. If the company has strong customer loyalty, this will present
the company's economic benefits because it guarantees the stability of cash flow in the
future.
The periodic repetitive survey method can monitor customer satisfaction
thoroughly in real-time. Additionally, this method may include additional questions to
measure several aspects, such as the tendency to repurchase, the likelihood or desire to
recommend the company and brand to others, as well as the perception of certain
attributes or benefits that may affect customer satisfaction.
BPJS Employment conducted a customer satisfaction survey regularly. The good
satisfaction value of the Employer Participant with the membership service and guarantee
claims by BPJS Ketenagakerjaan can encourage compliance with the payment of
contributions by the Employer. Customer satisfaction creates a positive bond between
participants and BPJS, which encourages participants to comply with the procedures in
place. This is in line with research that tax service satisfaction has a positive and
significant effect on taxpayer compliance (Suarjana et al., 2020).
Research related to the relationship between service quality, satisfaction, and
compliance carried out in the tax sector shows that 1) fiscal services have a positive and
significant effect on taxpayer compliance, 2) taxpayer satisfaction has a positive and
significant effect on taxpayer compliance, and fiscal services have a positive and
significant effect on motor vehicle taxpayer compliance through taxpayer satisfaction
(taxpayer satisfaction as a variable (Ardiyansyah & Dewantara, 2016); (Ariani & Biettant,
2018); (Chandra et al., 2023). Based on the results of the study, if BPJS Employment
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Indonesian Journal of Social Technology, Vol. 5, No. 10, October 2024 4140
improves the quality of service, it will increase Participant satisfaction which has
implications for the compliance of the Employer's contribution payment.
In the Regulation of the Employment Social Security Organizing Agency Number
1 of 2019 concerning Amendments to BPJS Employment Regulation Number 01 of 2014
concerning Procedures for Supervision and Inspection of Compliance in the
Implementation of the Employment Social Security Program, Article 2 Paragraph (1) it
is explained that "BPJS Employment is authorized to conduct Supervision and Inspection
of compliance in implementing the Employment Social Security program".
In the regulation, Article 1 explains that "Supervision and inspection is a series of
activities to supervise and examine the compliance of Employers other than State
Administrators and everyone, other than Employers, and Workers, and recipients of
contribution assistance by the provisions of laws and regulations". The Audit Supervisory
Officer is an employee of BPJS Employment who has the authority to supervise and check
the compliance of participants in participating in the employment social security program.
Supervision and inspection in the Perima Wage segment is carried out in terms of
Employer compliance in paying contributions. Supervision and compliance checks are
carried out to ensure that employers other than state administrators comply with their
obligations to participate in the employment social security program. Supervision and
inspection can be carried out through two methods, namely data analysis and/or field
visits. Data analysis was carried out using information obtained from internal sources of
BPJS Ketenagakerjaan, community reports, or related agencies. Meanwhile, field visits
were carried out as a follow-up to data analysis and/or based on reports from the
community, workers, trade unions, and/or related agencies due to alleged violations of
the implementation of the Social Security program.
In the contribution collection management system, the Audit Supervisory Officer
performs the function of managing and enforcing the law on arrears of contributions both
done by themselves and in collaboration with authorized agencies. Of the 4 classifications
of arrears of contributions and fines (Table 1), the Audit Supervisory Officer is
responsible for the management of Employers who are included in the category of
doubtful receivables (receivables age 7 to 12 months) and bad debts (receivables age >12
months).
Research in the tax sector shows that tax audits can increase nominal tax
achievement and increase taxpayer compliance, for both individual and corporate
taxpayers (Astuti & Gunadi, 2021).
Inspection and supervision of the Employer can be optimal if the number of
Examining Supervisory Officers is proportional to the number of Employers inspected or
supervised. Supervision and inspection efforts become less than optimal if the number of
Supervisory Officers is not proportional to the number of Employers inspected or
supervised. This is in line with the results of research in the tax sector that there is less
than optimal supervision because the number of officers compared to taxpayers is not
comparable and it is necessary to increase taxpayers' awareness in carrying out their tax
obligations (Nuur’Aini & Agustianto, 2023).
Overview of Compliance with Payment of Employment Social Security Contributions for the
Wage Recipient Segment and Its Improvement Strategy
Indonesian Journal of Social Technology, Vol. 5, No. 10, October 2024 4141
Paying BPJS Employment contributions regularly provides a positive image for the
Employer. Compliance in paying contributions itself is one of the assessment indicators
of the Paritrana Award, which is an event to give gifts given by the President of the
Republic of Indonesia to the Provincial/Regency/City Governments, as well as business
actors who fully support the implementation of employment social security in Indonesia.
Contributions paid according to the provisions will also result in more optimal Old Age
Security (JHT) and Pension Security (JP) funds. Compliance with the payment of
contributions by the Employer also determines whether the worker is eligible for the
Additional Service Benefit (MLT) owned by BPJS Ketenagakerjaan.
Employer compliance is an important issue in the context of social protection in
Indonesia. Employers who pay employment social security contributions regularly
provide a sense of security and comfort for workers and their families, as well as provide
certainty of service guarantees for workers who experience work risks. Therefore,
understanding the influence of participant coaching, service quality, and audit supervision
on the compliance of employers with the timely payment of contributions is very
important to improve the effectiveness and sustainability of the employment social
security system, as well as improve the welfare of workers and their families.
Conclusion
Based on data at BPJS Ketenagakerjaan Branch Office X, it is known that on
average per month 18% of employers do not comply with paying employment social
security contributions. The strategy pursued by BPJS Ketenagakerjaan to increase
employer payment compliance is through participant coaching, improving service
quality, and supervising audits. Employer's compliance in paying social security
contributions will have a positive impact on the Employer and its workforce.
Riana Harumi Putri, Sri Hartini
Indonesian Journal of Social Technology, Vol. 5, No. 10, October 2024 4142
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