PTKP wanita vs pria: Analisis komparatif berbasis gender dan status perkawinan

Alif Sukhairi Wijaya

doi:10.54957/jurnalku.v5i1.1491

Penulis

Alif Sukhairi Wijaya Universitas Brawijaya

DOI:

https://doi.org/10.54957/jurnalku.v5i1.1491

Kata Kunci:

Gender, Keadilan Pajak, Status Perkawinan

Abstrak

Penelitian ini menganalisis perbedaan perlakuan Penghasilan Tidak Kena Pajak (PTKP) berdasarkan gender dan status perkawinan (lajang, kawin, janda/duda, dan kawin kembali) melalui pendekatan Systematic Literature Review (SLR). Studi ini mengkaji 48 artikel ilmiah yang diterbitkan antara tahun 2012-2024 dari berbagai negara untuk memetakan gap penelitian dan menyusun agenda riset masa depan. Hasil SLR menunjukkan bahwa kebijakan PTKP di sebagian besar negara telah berevolusi dari sistem berbasis kepala keluarga (yang cenderung bias gender) menuju sistem yang lebih netral gender. Namun, penelitian mengidentifikasi bahwa elemen bias gender masih bertahan dalam bentuk insentif pajak untuk keluarga tradisional dan disinsentif implisit bagi wanita bekerja. Terdapat variasi signifikan antar negara dalam perlakuan PTKP berdasarkan status perkawinan, dengan beberapa negara memberikan manfaat lebih besar untuk wajib pajak kawin, sementara negara lain menerapkan sistem individual yang lebih netral. Isu perlakuan pajak pasca-perceraian dan perkawinan kembali juga menunjukkan kompleksitas kebijakan yang belum diatasi secara komprehensif. Penelitian ini mengidentifikasi beberapa kesenjangan literatur, termasuk: (1) keterbatasan studi lintas negara mengenai dampak kebijakan PTKP yang berbeda terhadap kesetaraan gender; (2) kurangnya penelitian tentang implikasi PTKP terhadap keputusan perkawinan, perceraian, dan perkawinan kembali; dan (3) minimnya evaluasi empiris mengenai efektivitas reformasi PTKP dalam mempromosikan keadilan gender. Studi ini berkontribusi dengan memetakan landskap penelitian saat ini dan mengusulkan agenda riset untuk pengembangan kebijakan PTKP yang lebih berkeadilan gender di masa depan.

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