Volume 08 Issue 05 May 2025
1Nurmayani, 2Marlia Eka Putri A.T.
1,2Law Faculty, University of Lampung, Bandar Lampung.
DOI : https://doi.org/10.47191/ijsshr/v8-i5-05Google Scholar Download Pdf
ABSTRACT
The concept of gender equality for female taxpayers in Indonesia is still of little concern, in contrast to other countries which have paid attention to the position of women as taxpayers from planning types of taxes, tax rates, and tax payments to the state. Through the method used, which is normative juridical, with a statutory approach and taxation theory that is legally just, the desired impacts in this research include: 1) Identification of the rights of female taxpayers and problems of inequality of rights among female taxpayers in tax regulations in Indonesia. 2) Finding the most appropriate way to fulfill gender equality rights for female taxpayers in the pink tax concept in Indonesia. The findings proved that: 1) Fulfillment of rights for female taxpayers has not been fully accommodated in tax regulations in Indonesia, where female taxpayers should have the same rights as male taxpayers, for example in the implementation of Income Tax (PPh) and Value Added Tax (PPn) which is still ongoing. Rights gaps were found, including the right to obtain tax information, the right to have one's own NPWP, the right to choose tax status, the right to obtain protection against wage disparities, and the right to obtain prices for basic necessities that are not more expensive than goods for tax purposes for men. 2) Indonesia should immediately plan a gender-responsive pink tax-themed tax plan, where the decision-making process is to develop programs or activities that will be implemented to address gender issues in the tax sector. This planning is carried out by taking into account the differences between men and women, as well as eliminating structural and cultural barriers to achieving gender equality. The proposed model is the reconstruction of tax policies that are fair between women and men to overcome gender gaps, namely policies that inclusively consider the specific needs of women, including providing tax incentives for women, as well as providing space for women to act and decide for themselves regarding their tax status.
KEYWORDS:gender equality, tax law, female taxpayers, pink tax
REFERENCES1) Irwansyah, Penelitian Hukum; Pilihan Metode dan Praktik Penulisan Arikel. Yogyakarta: Mirra Buana Media, 2020.
2) Ahsan Yunus, "Multilayered Democracy in Papua: A Comparison of “Noken” System and Electoral College System in the United States." Hasanuddin Law Review 6 no. 3 (2020): 323-329, 10.20956/ halrev.v6i3.2892.
3) Devereux, Michael P., The Economics of Tax Policy, Oxford UK: Oxford University Press, 1996.
4) Lutfiyah, “Gender dan Makna Persamaan”, SAWWA Jurnal Studi Gender dan Anak, Vol. 4 No. 1 (2010).
5) Meuwissen, D.H.M., “Ilmu Hukum (Penerjemah B. Arief Sidharta)”, Pro Justitia, Jurnal Unika Parahyangan, No.4 (1994).
6) Indrawati, Sri Mulyani, Measuring The Labor Supply Effect of Income Taxation Using a Life-Cycle Labor Supply Model: A Case of Indonesia (Dissertation), University of Illinois at Urbana-Champaign, 1992.
7) Musgrave & Musgrave, Public Finance in Theory and Practice Fifth Edition, Singapore: McGraw-Hill Book Co., 1989,
8) Nurmantu, Safri, Pengantar Perpajakan, Jakarta: Granit, 2005.
9) Qamar, Nurul, Hak Asasi Manusia Dalam Negara Hukum Demokrasi (Cetakan keempat), Jakarta: Sinar Grafika, 2018.
10) Prakosa, Kesit Bambang, Pajak dan Retribusi Daerah, Yogyakarta: UII Press, 2005.
11) Sadat, Anwar, Ipandang dan Anita Marwing, Kesetaraan Gender Dalam Hukum Islam, Yogyakarta: LKiS.
12) Soemitro, Rochmat, Pengantar Singkat Hukum Pajak, Bandung: Eresco, 1992.
13) Soemitro, Rochmat, Dasar-Dasar Hukum Pajak dan Pajak Pendapatan, Bandung: Eresco, 1994.
14) Tait, Alan, Value Add Tax: International Practice and Problems, Washington DC: International Monetary Fund, 1988.
15) Widodo, Widi, Dedy Djefris, Tax Payer’s Rights, Bandung: Alfabeta, 2008.
16) Zupan, Mirela & Martina Drventic, Gender Issues in Private International Law, Gender Perspectives in Law Vol 4, Serbia: Springer, (2022).
17) Tavel, P. 2007 Modeling and Simulation Design. AK Peters Ltd.
18) Sannella, M. J. 1994 Constraint Satisfaction and Debugging for Interactive User Interfaces. Doctoral Thesis. UMI Order Number: UMI Order No. GAX95-09398., University of Washington.
19) Brown, L. D., Hua, H., and Gao, C. 2003. A widget framework for augmented interaction in SCAPE.
20) Y.T. Yu, M.F. Lau, "A comparison of MC/DC, MUMCUT and several other coverage criteria for logical decisions", Journal of Systems and Software, 2005, in press.
21) Spector, A. Z. 1989. Achieving application requirements. In Distributed Systems, S. Mullende
22) Forman, G. 2003. An extensive empirical study of feature selection metrics for text classification. J. Mach. Learn. Res. 3 (Mar. 2003), 1289-1305.
23) Fröhlich, B. and Plate, J. 2000. The cubic mouse: a new device for three-dimensional input. In Proceedings of the SIGCHI Conference on Human Factors in Computing Systems.
24) Bowman, M., Debray, S. K., and Peterson, L. L. 1993. Reasoning about naming systems.