TOWARDS FAIR TAXATION: A STUDY ON GENDER-BASED TAX POLICIES AND THEIR EFFECTIVENESS FOR WOMAN

Abstract

Gender inequality in Indonesia is reflected in the lower participation of women in the workforce, lower income levels, and reduced access to higher education compared to men. One contributor to this inequality is an unfair tax system for women. This research aims to identify gender-based tax policies as a measure to determine their effectiveness in improving the well-being of women in tax justice. The study involves a sample of 88 women who are taxpayers, and the research analysis technique used is simple linear regression. The results indicate a significant and positive influence of Gender-Based Tax Policies on tax justice. Thus, Gender-Based Tax Policies are designed to address various obstacles and gender biases in the tax system that often disadvantage women.