KESETARAAN GENDER DALAM KEBIJAKAN PAJAK PERTAMBAHAN NILAI DI INDONESIA: STUDI EKSPLORATIF DENGAN REGULASI GOODS AND SERVICES TAX-FREE HEALTH GOODS DETERMINATION 2018 DI AUSTRALIA

Abstract

In a multilateral forum held in 2022 with Indonesia as the presidency, the Group of Twenty (G20) committed to realizing gender equality in taxation. Several countries have implemented gender equality policies in their tax systems, notably Australia, which exempts women’s sanitary products from GST. Unfortunately, Indonesia has yet to adopt a VAT policy that considers gender aspects in its positive law. This research aims to analyze the notion of gender equality policies in Indonesia’s VAT regulations, focusing on the principle of justice. The analysis includes exploring Australia’s gender equality policy in GST through the GST-free Health Goods 2018 regulations. Based on Adam Smith's principle of equality, R. Santoso Brotodiharjo's theory of "gaya pikul", the definition of essential goods in Government Regulation Number 49 of 2022, and the findings of an exploratory study on regulations in Australia, this research result indicate that gender equality in VAT policy can be achieved by classifying women's sanitary products as essential goods that are exempt from VAT.