The module you seek is Archive::Tar or specifically, Archive::Tar::Win32 if running on a Windows platform, which is transparently used in place of Archive::Tar on Windows platforms. The documentation for this module is very good and there is a sample implementation of tar written in perl using this module included in the module package.
You shouldn't use Archive::Tar::Win32 directly. Just use Archive::Tar, and it will use the Win32 version behind, to fix some resources that doesn't work in the OS Win32.
From the POD:
Although rich in features, it is known to not work on Win32 platforms. On those platforms, Archive::Tar will silently and transparently fall back to Archive::Tar::Win32.
Graciliano M. P.
"The creativity is the expression of the liberty".