Adopting Gender Based Budgeting: Analysis of the Implementation of Earmarking Tax on Cigarette Taxes in Indonesia
Murwendah

Faculty of Administrative Science, Universitas Indonesia

Abstract

There is too little attention has been paid to analyse allocation function of taxation from the perspective of gender based budgeting. Taxes as the largest source of state revenue should ideally consider the issue of gender equality both in the allocation of state revenues and in carrying out regulatory functions. To implement the regulatory function, earmarking tax instrument can be used to allocate state revenues for certain expenditures in attaining certain interests that are expected by the government, which is applied to cigarette tax collection. This study aims to analyse the earmarking tax collection on cigarette taxes in the gender based budgeting perspective. This study uses a qualitative approach with literature studies, article reviews, and in-depth interviews as data collection methods. The results of the study show that the implementation of earmarking tax on cigarette taxes has not paid attention to the aspect of gender based budgeting. The implementation of earmarking tax has not run well due to different interpretations between stakeholders involved both at the central and regional government levels. The allocation of cigarette tax revenues tends to be equated with other state revenue allocations without paying attention to the concept of earmarking tax itself. In addition, in its formulation, the earmarking tax policy on cigarette taxes has not specifically addressed gender aspects in its application, for example the issue of women and children who experience the most negative effects of cigarettes as secondhand/ third hand smoker.

Keywords: cigarette tax, earmarking tax, gender based budgeting

Topic: Public Administration and Policy