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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Accounting and Finance Management (JAFM)
Evina Sandy
Institut Teknologi Calvin, DKI Jakarta, Indonesia
Economics, Econometrics & Finance

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Evaluasi Ketentuan Perhitungan Pajak Penghasilan Suami-Istri yang Memilih Menjalankan Kewajiban Perpajakan Terpisah dan Usulan Model Perbaikan Berbasis Simulasi Evina Sandy; Siti Nuryanah
Journal of Accounting and Finance Management Vol. 6 No. 5 (2025): Journal of Accounting and Finance Management (November - December 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i5.2846

Abstract

Penerapan Coretax pada awal tahun 2025 diharapkan dapat meningkatkan kepatuhan pelaporan SPT Tahunan PPh Orang Pribadi. Sebelumnya, DJP tidak dapat mendeteksi status wanita kawin, karena data NPWP belum terintegrasi dengan data kependudukan dan catatan sipil. Sehingga kebanyakan wanita kawin yang memilih menjalankan kewajiban perpajakan terpisah dari suami, melaporkan SPT Tahunannya seperti saat belum menikah. Padahal, sesuai dengan pasal 8 ayat 3 Undang Undang Pajak Penghasilan No 36 tahun 2008, PPh harus dihitung berdasarkan penggabungan penghasilan neto suami dan istri yang kemudian dipisah secara proporsional sesuai dengan perbandingan penghasilan neto mereka. Cara perhitungan ini dapat menyebabkan salah satu pihak menjadi kekurangan bayar PPh sedangkan pihak lainnya mengalami kelebihan bayar. Selain itu, tarif pajak efektif antara suami dan istri juga menjadi sangat jomplang. Dari sisi wajib pajak, kelebihan pembayaran PPh menyebabkan naiknya biaya kepatuhan, sedangkan bagi fiskus mengalami peningkatan biaya administrasi. Penelitian ini bertujuan untuk mencari solusi agar tidak terjadi kelebihan bayar PPh yang tidak seharusnya dan memberikan tarif pajak efektif yang sama antara suami-istri. Metode yang digunakan adalah pendekatan analisis kebijakan untuk mengevaluasi peraturan perpajakan, serta analisis skenario yaitu mikrosimulasi pajak. Bila perhitungan proporsional penghasilan neto diganti dengan proposional berdasarkan Penghasilan Kena Pajak maka permasalahan diatas dapat terselesaikan.
Explaining Married Women's Tax Compliance within Indonesia's Family Tax Unit: The Role of Tax Knowledge Evina Sandy; Fini Anjela Perangin-angin
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i3.7198

Abstract

This study analyses the relation between tax knowledge and tax compliance among married women in Indonesia. Specifically, it maps their administrative tax position based on Taxpayer Identification Number (TIN) ownership, Annual Tax Return (ATR) filing, and a special separate filing document (PH/MT). Data were collected from 205 respondents using a cross-sectional survey design. Descriptive and cross-tabulation analyses were used to examine broader administrative patterns. The main regression analysis was conducted on 90 eligible married women. Data were processed using IBM SPSS Statistics through reliability testing, descriptive statistics, cross-tabulation, Pearson correlation, ordinary least squares regression, and sensitivity analysis. The results showed that tax knowledge is positively associated with tax compliance in the main regression models. However, the sensitivity analysis indicated that this relation weakens when extreme residuals were excluded. Most married women in the sample had their own TIN, but PH/MT reporting pre- and during the Coretax era remained very minimal. This evidence suggests that tax compliance cannot be understood solely in terms of individual compliance but must be linked to the complexity of the family tax unit system. It contributes to a gendered tax compliance literature and has practical implications for tax education for married women in the Coretax era.
Co-Authors Fini Anjela Perangin-angin Siti Nuryanah