Fulfilling Gender Equality Rights for Women Taxpayers in The Concept of Pink Tax in Indonesia

The concept of gender equality for female taxpayers in Indonesia is still of little concern, in contrast to other countries which have paid attention to the position of women as taxpayers from planning types of taxes, tax rates, and tax payments to the state. Through the method used, which is normative juridical, with a statutory approach and taxation theory that is legally just, the desired impacts in this research include: 1) Identification of the rights of female taxpayers and problems of inequality of rights among female taxpayers in tax regulations in Indonesia. 2) Finding the most appropriate way to fulfill gender equality rights for female taxpayers in the pink tax concept in Indonesia. The findings proved that: 1) Fulfillment of rights for female taxpayers has not been fully accommodated in tax regulations in Indonesia, where female taxpayers should have the same rights as male taxpayers, for example in the implementation of Income Tax (PPh) and Value Added Tax (PPn) which is still ongoing. Rights gaps were found, including the right to obtain tax information, the right to have one's own NPWP, the right to choose tax status, the right to obtain protection against wage disparities, and the right to obtain prices for basic necessities that are not more expensive than goods for tax purposes for men. 2) Indonesia should immediately plan a gender-responsive pink tax-themed tax plan, where the decision-making process is to develop programs or activities that will be implemented to address gender issues in the tax sector. This planning is carried out by taking into account the differences between men and women, as well as eliminating structural and cultural barriers to achieving gender equality. The proposed model is the reconstruction of tax policies that are fair between women and men to overcome gender gaps, namely policies that inclusively consider the specific needs of women, including providing tax incentives for women, as well as providing space for women to act and decide for themselves regarding their tax status.