Indonesia sanitary pad VAT debate

Public policy experts, consumer advocacy groups, and legislators in Indonesia are calling for the removal of the 11 percent Value Added Tax (VAT) on sanitary pads. Experts argue that because demand for these products is inelastic due to biological necessity, the current tax fails to reflect fiscal justice and imposes a disproportionate social burden.

The Indonesian Consumers Foundation (YLKI) has characterized the policy as gender-biased and unfair, stating that sanitary pads should be classified as exempt essential goods. YLKI representative Andjani Widy stated that sanitary pads are a “biological necessity rather than luxury items.”

Legislative support for the removal of the tax has grown. Irma Suryani Chaniago of Commission IX of the House of Representatives (DPR RI) and Selly Andriany Gantina of Commission VIII have both urged the government to reconsider the levy, arguing it ignores gender sensitivity and places an undue economic burden on women. They emphasized that menstruation is a non-negotiable biological process rather than a consumer choice.

Arifah Fauzi, the Minister of Women Empowerment and Child Protection, has consistently supported this view, asserting that access to these products is vital for health, hygiene, and dignity.

The legal challenge has escalated following the policy's implementation. A citizen, Bernita Matondang, has filed a lawsuit with the Constitutional Court (MK) seeking to have menstrual pads classified as tax-exempt goods under Law Number 7 of 2021 regarding Tax Regulation Harmonization. While the Directorate General of Taxes (DJP) maintains the levy is a general consumption tax, the issue continues to trigger social media protests under hashtags such as #SadarDipalak.