Perbandingan Pengaturan Pajak Penghasilan bagi Wajib Pajak Perempuan antara Indonesia dan Singapura

Abstract

This study aims to identify and analyze the differences in the history and tax unit regulations for women taxpayers in Indonesia and Singapore. The research method employed is normative legal research, with a descriptive approach to elucidate the findings. Primary data was collected through interviews, while secondary data was derived from literature review. The acquired data was then analyzed using qualitative methods. The results of the research and discussion conclude that differences in Income Tax regulations for women taxpayers between Indonesia and Singapore are evident in their historical development and tax unit structure. Singapore's initial Income Tax framework is based on English Law, whereas Indonesia's is founded on Dutch Law. Additionally, Singapore applies an individual unit system, while Indonesia adopts a family unit system for Income Tax regulations.