URGENSI INSENTIF PAJAK BERBASIS GENDER DI INDONESIA: TINJAUAN LITERATUR
Keywords:
scoping review, perpajakan berbasis gender, insentif pajak, tax incentives, gender-based taxationAbstract
Abstract
This research maps how gender-based tax incentives have been studied and applied across countries in response to the challenges of women's economic equality in Indonesia. Using a scoping review method, this study analyses 29 Scopus-indexed articles to identify incentive designs relevant to Indonesia. The findings show that family-based income tax systems consistently create a secondary earner trap and a marriage tax penalty for married women, while a shift to individual taxation is associated with increased female labor force participation. The literature also identifies value-added tax on essential women's products as a form of implicit gender bias that imposes a regressive burden on women. In contrast, Indonesia's gender-neutral tax system has not accommodated the double burden and structural disadvantages faced by women, thereby perpetuating inequality. Therefore, this study recommends adopting gender-responsive tax policies in Indonesia, including tax credits for childcare costs, incentives for working mothers, and VAT exemptions for essential women's products. Implementing these policies can promote substantive justice, increase women's economic participation, and expand the state's tax base.
Abstrak
Penelitian ini memetakan sejauh mana insentif pajak berbasis gender telah dikaji dan diterapkan di berbagai negara. Dengan metode scoping review, studi ini menganalisis 29 artikel terindeks Scopus untuk mengidentifikasi desain insentif yang relevan bagi Indonesia. Hasil temuan menunjukkan bahwa sistem pajak penghasilan berbasis keluarga menciptakan secondary earner trap dan marriage tax penalty bagi perempuan yang sudah menikah. Sementara itu, peralihan ke sistem perpajakan individu dalam sejumlah studi dikaitkan dengan peningkatan partisipasi angkatan kerja perempuan. Literatur juga mengidentifikasi pajak pertambahan nilai (PPN) atas produk esensial perempuan sebagai bentuk bias gender implisit yang menimbulkan beban regresif bagi perempuan. Sistem pajak di Indonesia yang netral gender belum mengakomodasi beban ganda dan kerugian struktural yang dihadapi perempuan. Oleh karena itu, studi ini merekomendasikan penerapan kebijakan pajak yang responsif gender di Indonesia, termasuk kredit pajak untuk biaya pengasuhan anak, insentif bagi ibu bekerja, dan pembebasan PPN untuk produk esensial bagi perempuan.
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