IN QUEST OF GENDER EQUALITY AND WOMEN’S TAX RIGHTS UNDER THE INCOME TAX REGULATION

Abstract

A welfare state's tax system aims to promote equality by redistributing wealth and opportunities. It aims to not only bridge the gap between the rich and the poor, but also promote fairness among different family types and support gender equality. This study assesses the perceived qualities of income tax regulation concerning married women from the taxpayer's perspective, using the four canons of taxation as a framework. This study also examines the significance of perceived quality in relation to tax compliance. Indonesia has been chosen as the subject of the study because of its past experiences with tax reform and the presence of a highly productive yet underemployed female population. This study is a research study that combines different methods to gather data. The data was collected through a survey of individual taxpayers and interviews with various stakeholders, such as individual taxpayers, tax consultants, and tax authorities. The findings indicate that the perceived qualities of income tax regulations concerning married women only adhere to the certainty principle. Meanwhile, education and the perceived equality of married women's tax rights have been found to have a significant impact on tax compliance. This study provides important insights for tax policy studies and aims to enhance the existing income tax policy by promoting gender equality and women's rights, particularly for married women taxpayers. In addition, the findings offer valuable insights for improving tax compliance among couples who opt for separate tax filings.