In Indonesia, wage differences often occur between men and women, people of different religions/beliefs, and people of different skin colors, this wage difference is called the wage gap. This wage gap can occur when two people in the company do the same job at the same level of skill/position but the amount of wages received is not the same, this type of arbitrage situation is considered discriminatory. Even so, the wage gap is still rife in Indonesia. The purpose of this article is to understand the causes of wage gaps, to know the Tax Law that Regulates Gender-Based Taxation, and to find out wages for workers in view of the legal perspective in Indonesia. The research method used by the author in this study is normative juridical, which is carried out by examining literature materials or secondary data, and analyzed with a qualitative approach.  Gender differences exist in almost every country in the world, but with these gender differences there is a wide range of discrimination. One of the widespread discrimination is related to wages or income obtained from a job. Men and women do the same job but generate different incomes. In the context of wages, Indonesia is still unable to set wages that are in accordance with the principles of living wages based on human rights. It can be concluded that the wage gap and differences in tax payments between genders are complex issues and must be addressed through a holistic approach involving various factors. Through the joint efforts of all parties, we can create a more just and equitable society for all people, regardless of gender.