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Budi Ispriyarso
Fakultas Hukum, Universitas Diponegoro
Religion Humanities Economics, Econometrics & Finance Energy Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : Lentera Hukum

 1 
Transforming Tax Policy Towards Gender Equality: Strategies for Indonesia and Global Challenges Ispriyarso, Budi; Purwanti, Ani; Wibawa, Kadek Cahya Susila
Lentera Hukum Vol. 12 No. 1 (2025): LENTERA HUKUM
Publisher : University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejlh.v12i1.52888

Abstract

Fiscal policy, especially in relation to state tax regulations, significantly influences gender disparity. This study aims to analyze and assess the issues at hand, ultimately formulating a design for tax reform that fosters gender equity. This research seeks to offer insights that could support the attainment of gender justice through the lens of tax policy in Indonesia. This study employs a qualitative research methodology utilizing a doctrinal research approach. Indonesia’s tax policies, despite undergoing various reforms, need to adequately consider gender-specific issues and the unique challenges that women encounter. The Indonesian G20 Presidency has highlighted the significance of Gender-Based Taxation (GBT) in addressing these disparities. Feminist tax policies may enhance family incomes and increase women’s workforce participation; however, they do not fully address the wider objectives of feminism. Tax policy reforms present numerous benefits compared to reforms in other legal areas, establishing it as an essential mechanism for advancing gender equality in Indonesia. Achieving equitable taxation requires the implementation of policies that are progressive and redistributive while also addressing gender issues. This includes the introduction of taxes on capital and wealth, alongside a reduction in reliance on consumption taxes. International frameworks such as CEDAW must be incorporated into fiscal policy to guarantee appropriate resource distribution aimed at addressing unpaid care work and enhancing investments in gender-responsive social services.KEYWORDS: Tax Reform, Tax Law, Gender Equality, CEDAW, Feminist Tax Policy.
Co-Authors Achmad Busro Adissya Mega Christia Adiyanta, F.C. Susila Agus Sarono, Agus Alkautsar Raga Trenggono Aminah Aminah Aminah Aminah Ana Silviana Anggit Sulistiawan Ani Purwanti Anindita, Amoghasiddi Dewi Anindita, Ivan Rifqi Apri Yahya, Muhammad Aprista Ristyawati Arumsari, Soima Desy Arwi, Fauzan Bintoro, Kusumo Wahyu Cinantya Kumaratih Dani Amran Hakim Dwi Budi Santoso Fifiana Wianaeni Gani Gunawan Gunawan Bayu Kumoro Habibie Rahmatullah Hayasinana, Khalida Henny Juliani, Henny Hesliano Winerungan, Lucky Huda, Muhammad Chairul Husainy, Haedar Hakim Irma Cahyaningtyas, Irma Kadek Cahya Susila Wibawa Kartika Widya Utama Khusnul A'in, Aprilianita Koko Sandro Okto Maulana Kurniawan, Dicky Lis Setiyowati Lis Setiyowati Maharani Sukma, Novira Maimanah, Zahra Amalia Mohammad Ghozali Muchamad Ja'abik Fatchullah Muchamad Satria Endriana Muhamad Fadli Maghribi Mujiono Hafidh Prasetyo Nabitatus Sa’adah Nabitatus Sa’adaha Narindra, Janitra Syena Natalis, Aga Ngodimo, Ngadimo Noor Ulum, Rakhmansyah Akhmad Nuriya, Ellida Nurkharisma, Dina Paramita Prananingtyas Pingkan Meylinda Palar, Vincensya Pratiwi, Clariesha Vetriani Pratiwi, Rizky Ika Prima Satya Irianto Pujiyono Rahman, Roni Nur Rahmawan, Mohammad Iqbal Rakhmansyah Akhmad Noor Ulum Reza Pramasta Gegana Rizkityas Sekar Handini Rizky Dian Bareta Rizky Dian Bareta Sa'adah, Nabitatus Salsabila, Ditiya Setiyowati, Lis SINAGA, HENRY Soviani, Arsy SUKIRNO Susila Wibawa, Lery Kristofer Panjaitan Susila Wibawa, Muhammad Ikhwanurrohiim Septenta Untung Sri Hardjanto Widya, Emy Zarkassi, Heyder Lutfi