Analisis Perlakuan Pajak Penghasilan Bagi Wajib Pajak Wanita Kawin
Abstract: The research aims to
analyze the income tax application for married women who fulfill their tax rights
and obligations by themselves in the context of gender and taxable unit. The
data in this qualitative research were collected through literature study and
in-depth interview. In addition there is a comparison with Malaysia in terms of
tax rights and obligations for married women taxpayers who fulfill their tax
rights and obligations by themselves. The result of the research shows that
there is limitation on the right of the married women to fulfill their tax
rights and obligations by themselves, i.e. there is a restriction for the
fulfillment of the tax rights of a married woman who becomes the head of the
family. More over, in practice, the rule concerning the married women taxpayers
who have to fulfill their income tax by themselves still sets problems for both
the taxpayers and tax-officers. Therefore we need a socialization process in
order to make known the stipulations concerning married women who have to
fulfill their tax rights and obligations by themselves.
Penulis: SUSI DIAH ANGGARSARI
Kode Jurnal: jpadministrasinegaradd100089
