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All Journal JRAM (Jurnal Riset Akuntansi Multiparadigma)
Wuliani Sihotang
Politeknik Wilmar Bisnis Indonesia
Economics, Econometrics & Finance Social Sciences

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Dampak Progresivitas Pajak terhadap Minat Wanita Kawin dalam Mengambil Pekerjaan Tambahan (Moonlighting) Ferawati Ferawati; Kristianna Sihotang; Wuliani Sihotang
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 13, No 1 (2026): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v13i1.13905

Abstract

This study aims to analyze the impact of tax progressivity on the interest of married women in undertaking additional jobs (moonlighting) and to examine how the consolidation of husband and wife tax data affects tax reporting compliance. The study employed a qualitative descriptive approach using questionnaires, interviews, and documentation studies. The research involved 35 married women with additional sources of income, supported by interviews with tax consultants and taxation academics. The findings indicate that tax progressivity and income aggregation increase the family tax burden and influence decisions regarding additional employment. The study also reveals that the family tax unit system may create secondary earner bias and reduce tax reporting compliance, as some taxpayers consider underreporting additional income to avoid higher tax liabilities. The study concludes that individual taxation may provide a fairer alternative, support gender equality, and improve taxpayer compliance.
Co-Authors Ferawati Ferawati Kristianna Sihotang