<![CDATA[Tax systems are formally designed to apply equally to taxpayers, yet apparently neutral tax rules may produce different economic effects across gender groups because women and men often operate under different economic and social conditions. Women-owned micro and small enterprises in Indonesia may face limited access to capital, informal employment structures, unpaid care responsibilities, and restricted access to financial information. This article examines the gender implications of taxation for women-owned businesses. Using normative juridical and gender-responsive policy analysis, the study evaluates simplified tax regimes, compliance requirements, taxpayer services, and access to tax information. The article argues that formal equality in tax law does not necessarily guarantee substantive tax equality. Compliance procedures that assume stable income, professional accounting support, or extensive administrative capacity may disproportionately affect small women-owned enterprises. The study proposes a gender-responsive tax justice framework incorporating simplified compliance, accessible digital services, targeted taxpayer education, and integration with women's entrepreneurship programs. The article does not advocate preferential taxation solely on the basis of gender but emphasizes the need to identify structural barriers that affect taxpayers differently. The study concludes that gender-responsive tax administration can improve compliance while supporting the economic participation and resilience of women entrepreneurs.]]>
