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"The fiscal policy regarding Income Tax Article 21 born by the government is a tax facility given for certain employees which is expected to be able to stimulate the real sector, be applied and be enjoyed directly by the business party or society; and to regain the purchasing power of the society as well as to reduce the high cost of the economy.

Furnishing facility only for the employees that have fulfilled certain requirements can create inequality on the tax subject, the tax object and the tax burden itself. In addition, the certainty of the implementation of the regulation decreases since the policies regarding this matter have been changed frequently.

This thesis analyzes the government policies pertaining to Income Tax Article 21 on employee's earnings born by the government based on theories as well as equality and certainty principles that should be applied on good fiscal policy. The research is performed analytically by using data methods such as survey, interview, and literature study.

The incentive is the second-best choice that has to be taken by the government in order to satisfy the demand from employees. This condition indicates that the fiscal policy attempts to be in favor of the society but on the other hand overlooks the equality and certainty principles. It also renders the government loss by decreasing tax revenue from Income Tax Article 21.

The equality and certainty should have been acquired if there was a policy regarding the precise tax-deduction which is implemented on all taxpayers and based on assured law. This thesis suggests that the non-taxable income be adjusted since it is inappropriate with the current economic situation."

"Kesetaraan gender dapat meningkatkan partisipasi ekonomi perempuan dan mendorong pertumbuhan ekonomi. Namun, terdapat ketimpangan antara laki-laki dan perempuan di Indonesia, terutama dalam pendapatan. Dengan menggunakan model mikrosimulasi INDOMOD, penelitian ini bertujuan untuk mengetahui bagaimana peran kebijakan fiskal dalam mengurangi ketimpangan pendapatan gender. Data bersumber dari Susenas Maret 2019 dan studi ini fokus pada pajak penghasilan, PKH, BPNT, dan PIP. Hasil estimasi menunjukkan bahwa kebijakan yang paling tepat adalah melalui PKH dan BPNT. Sedangkan pajak penghasilan untuk tingkat pendapatan atas hampir tidak berpengaruh, dan untuk tingkat pendapatan yang rendah, meskipun dapat mengurangi ketimpangan pendapatan gender, namun meningkatkan ketimpangan pendapatan secara keseluruhan.

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Gender equality can increase women’s economic participation and promote economic growth. However, there is inequality between men and women in Indonesia, especially in income. Using the microsimulation INDOMOD model, this study aims to determine the role of fiscal policy in reducing gender income inequality. The data is sourced from the March 2019 Susenas and this study focus on income tax, PKH, BPNT, and PIP. The estimation results show that the most appropriate policy are through PKH and BPNT. Meanwhile, income taxes for upper income levels have almost no effect, and for lower income levels, although it can reduce gender income inequality, it will increase income inequality.

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