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Abstract

Women are the major factor of a country's economic growth in the fight against the COVID-19 crisis. Despite concern about the spread of the virus, not a few women with a different status (single/married/single parent) become career women while performing most of the role of parenting during the pandemic. Tax policy plays an important role in supporting individuals and businesses when we navigate this crisis. The impact of gender in taxation has not been the primary focus of the government at this moment and it has become a serious problem for gender equality in Indonesia. The purpose of the study is to formulate a fiscal policy of incentives for those working women who have family responsibilities in the context of gender equality. The study used interactive analysis methods that included data collection, data reduction, data interpretation, and conclusion. The data result was presented in the form of a scheme and analyzed descriptively to show that gender equality has been applied to the tax system in some countries. Studies indicated that no special relaxation has been given to those working women who have family responsibilities in Indonesia. In this case, the proposed policy recommendation of women tax care consists of the tax deduction for women working in the formal sector and/or tax reduction for women who own business in the informal sector is required.

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