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"This study is about woman as part of family. Indonesian tax imposition system considers family as one economic unit Since women population is relatively same compared to men population (year 1971 up to 2000 Population Census Data), it means that women take a significant role in tax revenue. Additional data from Manpower and Transmigration Department shows that job vacancies are provided for women more than for men. Hence, taxation policy for woman is an important object to study.The first matter to study is whether any discriminatory taxation treatment for woman. If it is so, then it is analyzed whether discrimination emerges due to the concept of family as one economic unit. The next thing to find out is discrimination causes other than above concept. Is it discriminative because of government takes affirmative action against women? The following study is to elaborate taxes implication if taxation regulation connected to another regulation such as The Law of Marriage. As a comparator, it brings up a glance of implementation in Singapore, Malaysia and Philippines.In connection with PTKP (Untaxed Income) as one of reflections of family as one economic unit concept, study is carried out on a 2003 regulation concerning Government-Borne income Tax on Workers' Employment Income. Government bears income tax on income received by workers up to Rpl.000.000. This amount is bigger than tax exemption. The analysis is needed to find out whether women get advantage from this regulation.This study is based on The Four Maxims of Adam Smith. Government shall apply 4 concepts for tax imposition (equality, certainty, convenience and economy). For the objective study, it has been used some methods of interpretation. The study is analytical descriptive and carried out by policy research approach in qualitative way. Data collected by library research then observed by using census method. The Data are taxes regulations which were issued during January 3, 1994 up to March 29, 2004. Those data sorted by using key word: "wanita", "ibu", "perempuan", "karyawati", "janda", isteri", dan ?istri" (woman, mother, female employee, widow, divorcee, and wife)The analysis result conclusion that, in general, Indonesian taxation policy uphold Adam Smith's concept of equality which is in this study means equal treatment between woman and man; non discriminative. It is equal in all fields of taxation i. e. General Provisions and Taxation Procedures, Income Tax, Value Added Tax on Goods and Services and Sales Tax on Luxury Goods, Land and Buildings Tax, Fees for Acquisition of Title to Land and Buildings, Tax Collection by Warrant and Tax Court.There are 14 discriminative regulations among 6.544 data, i.e. field of General Provisions and Taxation Procedures, Income Tax, and Tax Collection by Warrant. 6 of those discriminations due to Indonesian tax imposition system considers a family as one economic unit.Decree of Finance Minister number 2941KMK.0312003 concerning Procedures for Entrusting Tax Guarantor Who is Taken into Custody in the Course of Tax Collection by Warrant, provide special treatment upon woman as Tax Guarantor who is taken hostage. This is an affirmative action for protecting, respecting and upholding women's special rights. However there is uncertainty in interpretation of 7 regulations because of inconsistency in drafting. In order to avoid misunderstanding on a regulation, it would be better if the regulation use neutral language (non gender base) where an indefinite gender is intended.If taxation policy for women is connected to another regulation other than taxation, such as The Law of Marriage, then there are some difference subjects, i.e_:1. starting date of manage 1 child status change;2. starting date/ending date of marriage agreement regarding income and assets separation;3. polygamy phenomenon:4. non legal child;5. marriage which is held abroad.Married women as workers who earn in money up to Rp2.000.000 get the most advantage due to implementing Decree of the Minister of Finance No. 4861KMK 0312003 concerning Government-Borne Income Tax on Workers' Employment Income."

"Pajak adalah sumber penerimaan negara terbesar dan akan semakin penting. Ratarata kontribusi penerimaan pajak terhadap total penerimaan APBN mencapai 70% tiap tahun. Semakin penting dan kompleksnya pajak menuntut cara dan strategi baru dalam pemungutan pajak. Kebijakan perpajakan yang didasarkan pada pendekatan ekonomi atau penerimaan (revenue-based approach) tidak memadai lagi karena sering mengabaikan dimensi keadilan pajak. Tesis ini mengajukan model pendekatan partisipatoris-demokratis yang berbasis tawar-menawar (bargaining-based approach) antara negara-warganegara sebagai model baru yang lebih menjanjikan. Partisipasi publik dibuka seluas-luasnya, dukungan diagregasi, dan kontestasi gagasan yang diskursif diwadahi. Dengan demikian kebijakan perpajakan akan lebih efektif sebagai bagian kebijakan publik yang transformatif. Studi kasus kebijakan perpajakan terhadap perempuan menunjukkan bahwa kebijakan yang tidak harmonis atau sinkron menimbulkan distorsi dan diskriminasi. Di sisi lain, tampak partisipasi dan kesadaran publik masih rendah, dan dinamika internal birokrasi ternyata memberi peluang dan ruang perubahan yang cukup menjanjikan. Optimalisasi tax expenditure sebagai bagian dari strategi kebijakan perpajakan juga mendesak dipraktikkan. Di satu sisi tuntutan akan kepatuhan pajak ditingkatkan, di sisi lain pemastian alokasi belanja publik yang tepat sasaran dan mendorong peningkatan kesejahteraan, keadilan, dan kesetaraan dijamin.

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Tax is the largest source of government revenue. It will be more important in the future. The average contribution of tax to total government revenue is about 70%. While tax is more important and complex matter, it also demand a new strategy because often neglecting the justice aspect. This thesis proposes a new approach named bargaining-based approach between state and citizen as an alternative and possible promising model. The public participation is widely opened, the endorsement aggregated, and contested discursive ideas are accomodated. It means that tax policy will be more effective as a part of a transformative public policy. The thesis studying the tax policy on woman that shows not harmonious and quite discriminative. On other side, there are quite clear low public participation and awareness, but there is also exist an internal dynamic of the bureaucracy that show the chance to achieve a promising change. Tax expenditure optimalization as a part of tax policy sstrategy also urgent to be applied. There are exist a high demand on tax compliance but also public spending that will be more accountable and give a good impact on public welfare and equality."

"Skripsi ini menguraikan tentang wanita Jepang. Secara khusus skripsi ini menguraikan tentang perubahan pandangan wanita Jepang terhadap perkawinan sebagai akibat dari adanya perubahan Undang Undang dan perkembangan pendidikan bagi wanita Jepang. Perubahan pandangan ini terutama ditekankan pada saat Jepang berada di bawah pendudukan Amerika (tahun 194 akibat dari kekalahan Jepang pada Perang Dunia II) karena setelah masuknya Amerika terlihat jelas perubahan pandangan tersebut. Namun, sebelumnya diuraikan pula mengenai kehidupan dan anti perkawinan bagi wanita sebelum tahun 1946 (sebagai latar belakang). Sebelum tahun 1946, perkawinan dianggap sebagai jalan hidup wanita karena pendidikan yang diterima wanita pada saat itu, baik di rumah maupun sekolah bertujuan untuk menjadikan wanita sebagai Ryosai Kenbe sehingga wanita tidak memiliki kemandirian. Adanya perubahan yang dilakukan oleh pemerintah Jepang atas desakan pihak penguasa Amerika menumbuhkan kesadaran wanita Jepang bahwa perkawinan bukanlah satu-satunya jalan hidup yang tersedia bagi mereka. Perkawinan yang pada awalnya dianggap sebagai suatu keharusan kemudian berubah menjadi satu pilihan hidup wanita Jepang. Dengan demikian terbukti bahwa secara tidak langsung Amerika melalui perubahan Undang Undang dan perkembangan bidang pendidikan telah mempengaruhi pandangan wanita Jepang terhadap perkawinan."

"Developing agricultural economics in Indonesia"