Pertiwi Nusantara Urges Indonesia to Scrap VAT on Menstrual Products
The organization said taxation on menstrual products should take into account reproductive health, gender equality and household purchasing power, arguing that sanitary pads are essential hygiene necessities rather than discretionary consumer goods.
Pertiwi Nusantara Chairwoman Lia Umar said menstrual hygiene products were unavoidable expenses that women must meet regularly.
"The government should not become so focused on revenue figures that it overlooks the people behind those numbers," Lia said.
She said the financial burden could affect female workers, informal-sector employees, students and women from economically disadvantaged families.
Lia called on the government to consider exempting essential menstrual hygiene products from VAT as part of broader efforts to improve access to reproductive health services and strengthen gender equality.
She added that commitments to women's empowerment should be reflected not only in government programmes and political statements but also in public policies that address women's basic needs.
The organization cited provisions in Indonesia's 1945 Constitution concerning the right to health, equal treatment and protection against discrimination, as well as the 2023 Health Law and the country's ratification of the Convention on the Elimination of All Forms of Discrimination Against Women (CEDAW).
It also referred to provisions on VAT facilities under Law No. 7 of 2021 on the Harmonization of Tax Regulations, saying the government should review the possibility of granting special tax treatment to essential menstrual hygiene products through lawful regulatory mechanisms.
Pertiwi Nusantara also pointed to a constitutional review petition concerning the tax harmonization law at Indonesia's Constitutional Court, registered under case number 406/PUU-XXIV/2026.
Lia said the organization respected the ongoing judicial process and did not intend to prejudge the court's decision. However, she said the case could provide an opportunity for broader discussions on tax policies affecting women's essential needs.
Six Demands to the Government and Parliament
Pertiwi Nusantara Secretary-General Linda Lestari said tax policy should balance state revenue requirements with the need to protect basic public necessities.
"Fairness does not mean treating every product in exactly the same way. Some goods are optional purchases, while others are unavoidable necessities," Linda said.
The organization outlined six demands directed at the government and the House of Representatives (DPR):
Exempt sanitary pads and essential menstrual hygiene products from VAT through applicable regulatory mechanisms.
Urge the Finance Ministry to review taxation on menstrual products, taking into account economic conditions, reproductive health, gender equality and consumer purchasing power.
Call on parliament to strengthen oversight of fiscal policies that could increase the cost of women's basic necessities.
Provide menstrual hygiene assistance for vulnerable groups, including students, low-income female workers, informal-sector employees and disadvantaged households.
Incorporate gender equality considerations into the formulation of national fiscal policies.
Review and amend tax regulations to provide fairer tax treatment for essential menstrual hygiene products.
Linda said the organization did not oppose taxation as a means of financing national development but wanted the government to consider its social impact.
"Women are not asking for special treatment. They are simply asking the state to understand that biological needs cannot be negotiated away because of economic circumstances," she said.
Pertiwi Nusantara called on the government, parliament, women's organizations, health professionals, academics and civil society groups to engage in dialogue on more inclusive menstrual health policies.
The organization said national development should be measured not only by state revenue but also by the government's ability to ensure that people can afford and access their basic needs. (Gusti Haes)
