A transmitter using constituent encoders to generate turbo-encoded bit sequence having variable bit order from an information bit is provided. Each constituent encoder encodes a bit to a bit sequence and each bit sequence from respective constituent encoder has same error correction performance in decoding. Each encoded bit sequence is punctured using optimal puncturing pattern based on code rate and the resultant sequences have the same error correction performance. A receiver receives each bit sequence and depunctures with an optimal depuncturing pattern to decode bits efficiently.