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Tax regulation applied in Indonesia for married women having an income from one employer and choosing to exercise tax rights and obligations jointly with her husband, is different with to those choosing to exercise rights and obligations separately from her husband, in term of the calculation of income tax payable. This paper aims to understand the regulations of taxation for married women having an income from one employer, both of which exercise tax rights and obligations jointly with her husband or separately from her husband, related to tax provisions, the calculation of income tax, and the impact of the implementation of different regulations for both. This study uses descriptive qualitative research. The method used in this research is qualitative method with descriptive approach. The result of the study indicates that there are significant differences in tax payments between the two married women. Furthermore, married women having an income from one employer knows the consequences of each regulation applied to her so that they have the discretion to determine the choice whether to exercise them jointly with her husband or separately from her husband, without any coercion of situations and conditions.

TAX ANALYSIS OF MARRIED WOMEN HAVING AN INCOME FROM ONE EMPLOYER