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All Journal Ilomata International Journal of Tax and Accounting
Naury, Qowiya Hasna
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Gender-Based Taxation: Comparative Lessons for Indonesia from Singapore, The United States, and Nepal Naury, Qowiya Hasna; Haptari, Vissia Dewi
Ilomata International Journal of Tax and Accounting Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i3.1278

Abstract

This paper examines the implementation of tax policies that are in line with gender based taxation in Singapore, the United States and Nepal as well as policy recommendations that can be implemented in Indonesia through qualitative methods using literature studies and regulatory reviews. The discussion approached in several scopes; working women, corporate participation, caregiver, domestic work support, pink tax, women-owned businesses, widows, and taxation for families. In which this paper finds that Singapore, Nepal, and the United States have implemented a series of policies that create a more welcoming ecosystem for women to participate in economic activities, which Indonesia can use as an example in designing Gender Based Taxation in the future.
Co-Authors Vissia Dewi Haptari, Vissia Dewi