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Journal : Lentera Hukum

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 A Halim Abdul Aziz Abdullah Dedi R Achmad Fauzi Achmad Thesa Widhaswara Ade Alvian A Ahmad Daudsyah Imami Anak Agung Putu Susastriawan Arbintarso, Ellyawan Setyo Azizah, Rifka Noor Bagoes Widjanarko Budi Ispriyarso Busro, Ahmad Dion Awfa Edo Barlian Eka Sulistyaningsih Eka Sulistyaningsih Emy Setyaningsih Endri Santoso Fauziah, Muna Fitri Riyadi Fitria, Laili FX Adji Samekto FX. Adji Samekto I Wayan Koko Suryawan Ikhwali, Muhammad Faisi Imami, Ahmad Daudsyah Istiqomah Shariati Zamani Janter Pangaduan Simanjuntak Jarot Wijayanto Kadek Cahya Susila Wibawa Khasanah, Rahayu Laksmi Indreswari Lusi Ariani Maria Egenia Vivian Eksi Putri Mispiyanti, Mispiyanti Moh Salimi Muchlis Muchlis mUH. Afif Mahfud Muhammad Yusuf Muhammad Yusuf Mukasi Wahyu Kurniawati Muklis Muklis Murni Yuniwati, Murni Murniati, Yunita Nadia Alviyati Natalis, Aga Novita Setyawati Novrianty, Irma Nur Novilina Arifianingsih Nur Rochaeti, Nur Nur Rochaety, Nur Pangestu, Muhammad Puri Dwi Panjaitan, Nahesson Hotmarama Paparingan, Theodorus Cahyo Parjoko, Anom Pasaribu, Dony Syamsuddin Halomoan Permadi, Pongky Prabowo, Fajar Yulianto Pratama, Galuh Prasetio Prayogo, Wisnu Purnawan Purnawan Putri Lynna A. Luthan Putri, Fayreizqi Azellea Mashanda Qoyyim, Fatah Ibnul Rachmat Mulyana Rahayu Khasanah Ratna Hidayah Rian Adhivira Prabowo, Rian Adhivira Rifka Noor Azizah Rizki Putri Sekarini Rofifah, Salma Putri Salamor, Yonna Beatrix Septiariva, Iva Yenis Setiawan, Fajar Ahmad Siswandi Waluyo Sitepu Amrina Rosyada Sri Rahayu Gusmarwani, Sri Rahayu Sri Sunarsih Sri Sunarsih Subarkah Suci Musvita Ayu Sugiyanto - Sulistyaningsih, Eka Sumarni - Sumarni - Sumarni - Sumarni Sumarni Sumarni Sumarni Suparni Setyoawati Rahayu Suparni Setyowati Rahayu Suryawan, I Wayan Koko Teddy Asmara Tetty Br. Sitohang Tri Saptuti Susiani Triantono, Triantono Vemi Ridantam Wibowo, Ribut Hari Wijaningsih, Dyah Wisnu Prayogo Wisnu Prayogo Yudi Prayoga Yuli Purwanto, Yuli Zahroh Shaluhiyah