This is definitely an ongoing debate in the literature, but at this point the evidence points to using paired analysis to compute standard errors and p-values. Although the goal of matching is to arrive at two samples that mimic a randomized control trial, not a paired-randomized control trial, matching does still induce a covariance between the outcomes within each matched set, which needs to be taken account of in inference. P. C. Austin has written a great deal about this (e.g., Austin & Small, 2014). Zubizarreta, Paredes, & Rosenbaum (2014) showed that after matching (i.e., discarding unmatched units), pairing (i.e., creating matched pairs) can reduce the sensitivity of the eventual estimate to unmeasured confounding and reduce standard errors, which could only be realized if paired analyses were used on the sample.