Tax Fairness in Women Taxpayers' Non Taxable Income (PTKP) and Women's Labor Force Participation Rates

https://doi.org/10.35912/jakman.v6i2.3834
Published: Mar 12, 2025

Abstract:

Purpose: This research aims to analyze the fairness of tax rules for women taxpayers and their relationship to the women work participation rate. This is motivated because in Indonesia there is an imbalance in non-taxable income (PTKP) regulations for women and men employees, especially in the formal sector, which in turn has an impact on the low rate of women work participation in the formal sector.
Methodology: The analytical method used in this study is a qualitative method, namely a literature review supported by take-home pay calculation simulation data on women formal sector employees regarding perceptions of tax fairness.
Results: This study obtained the result that there is an unfairness in the tax regulations for working women taxpayers compared to men and this is related to the lower level of women working in the formal sector compared to men, so that the work participation rate for women is lower than for men.
Conclusion: This study highlights the importance of adjusting tax policies to address gender inequality, particularly concerning the lower Non-Taxable Income (PTKP) threshold for women. The international implications of these findings call for G20 countries, including Indonesia, to incorporate gender considerations into their tax regulations, in line with OECD recommendation.
Limitations: The study relies on secondary data through literature reviews and simulations, which may not fully capture real-world variables or the broader socio-economic factors that affect women's participation in the workforce.
Contribution: This research is expected to contribute in the form of policy recommendations to the tax directorate general to review tax rules that accommodate tax fairness for women taxpayers. This is in line with the OECD proposal at the G20 Presidential 2022 regarding Gender-Based Taxation Policies. This is also in line with the Omnibus Law UU Number 2 of 2022 concerning Job Creation, where the Government of Indonesia has paid attention to the rights of working women and provided facilities, for example, in the form of maternity leave, menstrual leave, etc.

Keywords:
1. Income Tax
2. One Employer
3. Personal Exemption
4. Women
Authors:
1 . Danang Wijayanto
2 . Andini Dwi Rahayu
3 . Dianwicaksih Arieftiara
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How to Cite
Wijayanto, D., Rahayu, A. D. ., & Arieftiara, D. . (2025). Tax Fairness in Women Taxpayers’ Non Taxable Income (PTKP) and Women’s Labor Force Participation Rates. Jurnal Akuntansi, Keuangan, Dan Manajemen, 6(2), 451–460. https://doi.org/10.35912/jakman.v6i2.3834
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Issue & Section
Vol. 6 No. 2 (2025): Maret
Articles
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  1. Aditya, D. (2022). Dampak Ketidakadilan Pajak terhadap Partisipasi Tenaga Kerja Wanita di Sektor Formal: Studi Kasus di Jakarta dan Surabaya. Jurnal Ekonomi dan Perpajakan, 118-132.
  2. Ali, S. (2021). Ketidaksetaraan Pajak dalam Penerapan PTKP untuk Wanita di Indonesia. Jurnal Kajian Kebijakan Ekonomi, 45-56.
  3. Burnama, I. (2022). Aspek Keadilan Aturan Pajak Indonesia Dalam Mengatur Transaksi Ekonomi Digital: Respon Atas Investigasi USTR. Jurnal Kajian Ilmiah Perpajakan Indonesia, 63-81.
  4. BPS. (2023). Laporan Statistik Ketenagakerjaan Indonesia: Partisipasi Angkatan Kerja Wanita dan Pria. Badan Pusat Statistik Republik Indonesia.
  5. DJP. (2023). Laporan Disparitas Pajak Penghasilan Antara Pekerja Pria dan Wanita di Indonesia. Direktorat Jenderal Pajak, Kementerian Keuangan Republik Indonesia.
  6. PMK No. 101/PMK.010/2016. Peraturan Menteri Keuangan Republik Indonesia tentang Pengaturan PTKP. Kementerian Keuangan Republik Indonesia.
  7. Christiansen, L. E., Lin, H., Pereira, M. J., Topalova, P., & Turk, R. (2016). Gender diversity in senior positions and firm performance: Evidence from Europe: International Monetary Fund.
  8. Cottarelli, C. (2012). Fiscal policy and employment in advanced and emerging economies. International Monetary Fund (IMF) Working Paper. June, 15.
  9. Creswell, J. W. (1994). Research design: qualitative and quantitative approaches.
  10. Cuberes, D., & Teignier, M. (2016). Aggregate effects of gender gaps in the labor market: A quantitative estimate. Journal of human capital, 10(1), 1-32.
  11. Elborgh-Woytek, M. K., Newiak, M. M., Kochhar, M. K., Fabrizio, M. S., Kpodar, M. K., Wingender, M. P., . . . Schwartz, M. G. (2013). Women, work, and the economy: Macroeconomic gains from gender equity: International Monetary Fund.
  12. Juhn, C., & Potter, S. (2006). Changes in labor force participation in the United States. Journal of Economic Perspectives, 20(3), 27-46.
  13. Kühn, S., Horne, R., & Yoon, S. (2017). World employment social outlook: trends for women 2017: ILO.
  14. Loko, M. B., & Diouf, M. A. (2009). Revisiting the Determinants of Productivity Growth-What’s new? : International Monetary Fund.
  15. Miller, A. (2020). Assessing Women's Perceptions of Tax Policies and Their Effects on Earnings. Journal of Gender Studies in Economics, 25-39
  16. Muljono, D. (2010). Panduan Brevet Pajak: Pajak Penghasilan: Penerbit Andi.
  17. Nugroho, D. S. (2016). Pengaruh Ekstensifikasi Pajak Dan Tingkat Kepatuhan Wajib Pajak Orang Pribadi Terhadap Tingkat Penerimaan Pajak Penghasilan (Studi Pada Kantor Pelayanan Pajak Pratama Bandung Karees). Fakultas Ekonomi Unpas.
  18. Ostry, M. J. D., Alvarez, J., Espinoza, M. R. A., & Papageorgiou, M. C. (2018). Economic gains from gender inclusion: New mechanisms, new evidence: International Monetary Fund.
  19. Prickett, T. (2019). Gender and Taxation: A Review of International Perspectives. International Tax Review, 204-218.
  20. Ruiz, M. (2020). Women's Participation in the Workforce and Taxation Policies. Gender Policy Journal, 12(3), 123-134
  21. Santika, E. F. (2023). Tingkat Partisipasi Angkatan Kerja Negara-negara ASEAN (2021). Retrieved from https://databoks.katadata.co.id/ketenagakerjaan/statistik/c049cfe988da4d7/tingkat-partisipasi-angkatan-kerja-laki-laki-dan-perempuan-di-negara-asean-berapa-capaian-indonesia
  22. Steinberg, C., & Nakane, M. (2012). Can Women Save Japan?
  23. Tsani, S., Paroussos, L., Fragiadakis, C., Charalambidis, I., & Capros, P. (2013). Female labour force participation and economic growth in the South Mediterranean countries. Economics Letters, 120(2), 323-328.
  24. Xie, L. (2018). Gender-Based Tax Policies and Labor Market Outcomes in Southeast Asia. Asian Economic Policy Review, 7(2), 255-270.