Let’s think about this: why are items like rice and medicine exempt from Value-Added Tax (VAT), yet sanitary pads remain taxed? After all, menstruation is a natural biological process, it’s not something that can be put on hold!
Let’s take a casual look at the issue of “period poverty” and the question of tax fairness.
The Unequal Impact of Taxation
Legally, Indonesia VAT is applied to goods, not to a specific gender. In practice, however, the impact is unequal. Because menstruation is a biological process, this tax burden falls almost exclusively on those who menstruate.
Sanitary Pads Are a Basic Necessity, Not a Luxury
Sanitary pads cannot be equated with products like cigarettes, which are taxed to discourage consumption. They are more akin to rice or medicine essential hygiene products directly linked to basic health needs that must be met on a regular basis.
Fueling ‘Period Poverty’
Taxes on sanitary pads are regressive, meaning they place the heaviest burden on low-income individuals. This contributes to “period poverty” , a situation where people struggle to afford sanitary products, which in turn disrupts their ability to attend school or go to work.
The State’s Reliance on VAT
The Indonesia government relies on VAT because revenue from natural resources can be volatile, and the formal tax base remains limited. VAT serves as a quick way to maintain the stability of state coffers, even though it ends up taxing essential goods used by the public.
A Case for VAT Exemption
In the interest of equality and reproductive health, sanitary pads should be exempt from VAT. Such a move would demonstrate the state’s commitment to the principle that the health and dignity of its citizens should not be burdened by consumption taxes.
In short, menstruation is not a lifestyle choice; it is a biological reality. Taxing sanitary pads clearly undermines social justice for women.
Let’s advocate for policies that are more attuned to public health. Exempting sanitary pads from VAT is a concrete and highly meaningful step toward fairness and the common well-being!