Influence Relaxation Policy Fees on COVID-19 Pandemic and Service Quality Claims against the Realization of Dues Payment Compliance BPJSK in Branch Office Driyorejo-Gresik East Jawa-Indonesia

In the conditions of the Covid-19 pandemic, it had a very large impact not only on the health aspect, but also on the labor and economic aspects. The industrial world has been affected so much that the industrial world has stopped its production activities so that there has been a reduction in the workforce in production by being dismissed and even disconnected from their work. This condition is what makes the government take action, especially in terms of employment in fulfilling the obligation to pay BPJSK output through a relaxation or softness policy in paying contributions. Another policy is the claim service for BPJSK participants if there is a risk that results in the realization of the claim. This research is to analyze with the policy of relaxation of payment of dues and claim services associated with their influence on participant compliance in paying BPJSK dues. The population / research sample was the participants of the BPJSK Gresik Driyorejo Branch, using a questionnaire to obtain data on the perception of relaxation policies, service quality and compliance with payment of dues. Based on the results of data analysis, it shows that: first, the premium payment policy has a significant effect on dues pay compliance, second, the service quality of claims has a significant effect on awareness of premium payments, and third, the policy of relaxation of contributions and the quality of service claims has a significant effect on the premium. payment of dues for BPJSK members at the Gresik Driyorejo Branch. www.scholink.org/ojs/index.php/ibes International Business & Economics Studies Vol. 3, No. 2, 2021 73 Published by SCHOLINK INC.


Introduction
Policy companies in future pandemic covid-19 are related to the company's workforce. Large-scale Social Restrictions by the government caused several companies to close offices or work from home.
Based on the survey that sealed ukan B adan Bureau of Statistics , found that 24.59% of the companies reduced their working hours, then 14.44% of the companies laid off workers. This data shows that many Indonesian workers are terminated by the company. The implementation of PSBB causes the company's profit income to decrease, so that profits cannot cover operational costs and the cost of paying workers' salaries. This condition is prone to causing companies to terminate their employment or layoffs.
Termination of employment by companies can cause the number of unemployed to increase, so to overcome this the government has finally issued several policies related to employment, to protect labor rights and so that companies can still maintain their workforce, one of which is by issuing Government Regulation on 2020 is related to the policy of adjusting the payment of BPJSK contributions during the Covid-19 pandemic. This government regulation emphasizes the relaxation policy of BPJSK contributions, including the leniency of payment deadlines, waiver of dues, and postponement of payment of a portion of the dues.
The relaxation of BPJSK contribution payments should increase the compliance of contribution payments, but in reality, based on data from BPJSK as of April 2020, as many as 142.947 companies made arrears in payment of BPJSK contributions. Meanwhile, the amount of arrears for the pe category and the wage earner is Rp. 2.398 trillion. This indicates that compliance with BPJSK dues payments is still not optimal at the time of the Covid-19 pandemic.
In addition, the quality of claims realization services is also one of the factors affecting participant compliance in making BPJSK contribution payments. According to Arifin and Nasution (2017), service quality greatly affects payment compliance. Good quality service can provide a sense of security and comfort to BPJSK participants, especially in obtaining their rights. So that good service quality can increase participant compliance in paying contributions.
Based on the description, it is indicated that there is a relationship between the policy on the recalculation of contributions issued by the government during the pandemic, the service quality of claim realization by BPJSK officers on compliance with BPJSK dues payment in the BPJSK area, Gresik Diryorejo Branch. The formulation of the problem of this study were (1)  Confidence and Empaty variables. This research proves that the quality of services at the Office of the Social Security Administration (BPJSK) for Employment is good, but the service process must be improved, especially the infrastructure to support the public service process.
The theory of regulation was first put forward by Stigler who said that the theory of regulation was explained to protect the public interest by using a centralized economy. This theory states that the rules made by the legislature aim to protect users of financial statements through increasing economic performance. Regulations are formed related to several interests (Suyanto & Putri, 2017), of which several existing interests are related to the consequences received by users for a regulation that is formed. The role of the government is needed by the government to set the provisions on what companies must do to determine information. Provisions are needed so that all users and presenters get balanced information.
If regulation appears in response to a crisis that cannot be identified, then the thing that drives regulatory policy to emerge is because of a crisis in standard setting. Accounting standard setting parties provide a policy to respond to the demands of a policy or standard request that is motivated by an emerging crisis.
Policy is a government instrument, not only in the sense of government which only concerns the state apparatus, but also governance which touches the management of public resources. A policy is an activity program that is chosen or decided by a person or group of people and can be implemented and influences a number of people in order to achieve certain goals. Meanwhile, the word public is a word to describe the policy in question which can be distinguished from individual or group policies / decisions. In Relaxation policy dues in Indon e drain one of which is implemented on Employment BPJS payment.
This policy includes a flexible deadline for payment and a lighter fee. To relax the deadline for payment of BPJSK contributions such as JKK, JKM, JHT, and JP every month, the government provides a limit no later than the 30th of the following month of the relevant contribution month. If the 30th falls on a holiday, the contribution is paid on the working day before the 30th. The relief is given at 99% so that the JKK and Quality is a dynamic condition related to products, services, people, processes, and the environment that meet or exceed expectations. Quality that is understood is the main factor that causes people to make comparisons in the market. Quality is indeed a hot topic of conversation in the business and academic world. However, the term requires careful response and requires careful interpretation. The main factor that determines the performance of a company is the quality produced. Quality products and services are products and services that are in accordance with what consumers want. Therefore, companies need to get to know their consumers or customers and know their needs and wants (Dewi & Laksmi, 2019).
Service is an aspect that cannot be underestimated in any business competition. Because with customer service, they will evaluate and then consider whether they will be loyal to the service provider. So it is not uncommon for business people to maximize their services to attract as many consumers as possible.
Therefore, if you want to attract as many consumers as possible, you must know the meaning of the service itself. Definition of service or service in general, is meneyediakan everything what it takes others (Dewi & Laksmi, 2019).
Compliance comes from the word obey, according to the General Indonesian Dictionary, obey means like and obeying orders or rules, and being disciplined. Compliance as behavior follows the request of the authority even though the individual personally does not agree with the request. Obedience means the willingness to obey something in submission, submission. Obedience means obedience, obedience, subject to teachings or regulations. In compliance that is assessed is the obedience of all activities in accordance with the policies, rules, regulations and applicable laws. Meanwhile, propriety is more on the nobility of the leadership in making decisions. Violating propriety does not necessarily violate compliance. In addition, compliance determines whether the party being audited has followed certain procedures, standards and rules established by the competent authority. This aims to determine whether what is being examined is in accordance with certain conditions, regulations and laws.
In this frame of mind, two bases are used, namely the empirical basis that comes from the results of

Population, Sample and Sampling Technique
The population in this study were active participants of BPJSK from the Gresik Driyorejo Branch, totaling 1017 employers or business entities from April to December 2020.The method used to determine the sample is the Slovin formula because the population is more than 100. Here's how to calculate the number of samples using the Slovin formula. So the number of samples is rounded to 90 respondents.
From the above calculations, it can be seen that the number of samples used was 90 respondents which was sufficient to represent the study population to be studied. The sampling technique used is non-probability sampling, namely accidential sampling, where the sampling technique is based on spontaneity or coincidence, which means that anyone who is accidentally met by the researcher can be used as a sample if they meet the main criteria, namely active participants of BPJSK, Gresik Driyorejo Branch.

Documentation
In this study, the documentation used as a data source was to obtain data on compliance in paying BPJSK dues which were obtained from the Head of the BPJSK Branch of Driyorejo Gresik.

Observation
Observations/surveys carried out in data collection in this study were to obtain information about claims realization services submitted by BPJSK participants at the Driyorejo Gresik Branch Office of BPJSK, as well as obtaining information about participant compliance in making contribution payments.

Questionnaire
The data collection technique that will be carried out in this research is by distributing questionnaires.
The distribution of questionnaires was carried out directly to the participants of the BPJSKGresik Driyorejo Branch . The questionnaire contains a Likert scale which is used as a measuring tool.

Research Variable
The variables in this study consisted of the independent variable and the dependent variable. The independent variables in this study are the Contribution Relaxation Policy (X 1 ) and the Service Quality of Claims Realization (X 2 ). While the dependent variable in this study is Contribution Payment Compliance (Y).

Operational Definition of Variables
The contribution relaxation policy in this study is a government policy set out in Government Regulation No. 49/2020 concerning relaxation of BPJSK contribution payments, especially at the BPJSK Gresik Driyorejo Branch Office. The indicators of the contribution relaxation policy are: (1) Justice in the relaxation of BPJSK dues, (2) Impact arising from the contribution policy.
The quality of service in this study is the quality of service shown by BPJS officers in serving claims from BPJS participants. The indicators are: (1) Reliability, has a satisfactory service quality, (2) Responsiveness, fast in responding to participants who need services, (3) Guarantee, to guarantee the quality of service so that BPJS participants get satisfaction, (4) Empathy, share that service is the main thing for BPJS participants, (5)  from multicollinearity.
The autocorrelation test is used to determine whether or not there is a deviation from the classic autocorrelation assumption, namely the correlation that occurs between the residuals in one observation and other observations in the regression model, from the test results obtained the Durbin-Watson value of (2.223) is between (1.55-2.46) means that the multiple regression used in this study are not exposed to autocorrelation.
Heteroscedasticity test is used to test whether in the regression model there is an inequality of variance from the residuals of one observation to another. The dots spread randomly, do not form a certain clear pattern, and are spread either above or below the number 0 on the Y axis. This means that there is no heteroscedasticity in the regression model. Based on the results of the heteroscedasticity test, it shows that the test results images with the help of the SPSS program data are spread randomly, so that the data meets the requirements to be tested with multiple linear regression.

Multiple Linear Regression Analysis
From the results of multiple linear regression analysis, the constant magnitude and regression coefficient for each variable are as follows: and has a sign of a positive regression coefficient, this indicates a unidirectional change between the X 1 and Y variables, which means that if there is an addition of 1 unit of variable X 1 , then Y will experience an increase of 2.688 units. Assuming the variable X 1 is an constant or constant condition, and c) The value of  2 = -5.000. Value  2 shows the value -5.000 and has a sign of regression coefficients are negative, it indicates a change-offs between X 2 with Y, which means that in case of the addition of the variable X 2 by 1 unit, then Y will experience a decline of -5.000 units. Assuming the variable X 2 is in a constant or constant condition.
To find out or test the influence of the Contribution Relaxation Policy variable (X 1 ), the Service Quality Claims (X 2 ) partially on the Contribution Payment Statement (Y) variable , the t test is used. From the  Stating that "the quality of claims service partially affects the compliance of BPJSK contributions at the Gresik Driyorejo branch office ". In the analysis done by using ttest (partial) obtained t-

Discussion
With evidence that the contribution relaxation policy has a significant effect on BPJSK dues payment compliance at the BPJSK Gresik Driyorejo Branch Office, it shows that BPJSK participants feel that they are being treated with relief in this COVID-19 pandemic condition in terms of payment of dues and this policy triggers BPJSK participants to become aware in the awareness of paying dues at the right time and amount. The results of this study are in accordance with Regulatory Theory (Suyanto & Putri, 2017) and Policy Theory (Sriniyati, 2020) as well as research results from Zulfa and Dwimawanti (2017) and Lusiana, Prinaldi, and Putri (2019), where there is a policy for someone who lighten the burden so that someone will have the awareness of fulfilling their obligations, in this case the obligation to pay the

BPJSK dues.
It is proven that the quality of claims services has a significant effect on awareness of contribution payments, shows that BPJSK participants feel consciously that because they have received good claims services, participants consciously fulfill their obligations in paying contributions in the right amount and time.
The results of this study are in accordance with the theory of Service Theory (Lubis, 2017) as well as the results of research from Latifah, Nabila, and Fajrini (2020), that someone's awareness will occur if someone gets service satisfaction, and in this case, claims service affects the basis of payment. BPJSK fees.
With partial evidence that the policy of relaxation of contributions has a significant effect on compliance with payment of dues as well as proof that the quality of service claims has a significant effect on compliance with payment of dues at the BPJSK Office of the Gresik Driyorejo Branch, this is also proven simultaneously Output relaxation policy and service quality claims have a significant effect on Contribution payment compliance at the Gresik Driyorejo Branch Office of BPJSK . The results of this study are in accordance with the theory of Compliance Theory (PP NO.49/2020 ), as well as the results of research from Hidayah and Santoso (2015), Wahyudi and Mahyuzar (2018), where if someone is paid attention to giving relief and providing quality service, then that person is have awareness in fulfilling the obligation to pay BPJSK output.
As a conclusion from the results of this study are: 1) The policy of relaxation of contribution payments has a significant effect on compliance with BPJSK dues payments. This shows that government policy in the Covid-19 pandemic is very useful and motivates BPJSK participants to be aware of fulfilling their obligations, 2) The service quality of claims has a significant effect on the compliance of BPJSK dues payment. This shows that satisfying BPJSK services are needed by program participants, and 3) Together, the policy of relaxation of contribution payments and the quality of claims services significantly affects the compliance of BPJSK output payments. Thus, policies and services play a very important role and can increase the motivation of participants to fulfill their obligations.