Excise Taxation of Sugar-Sweetened Beverages
A Legal Policy Approach to Public Health and State Budget Protection
DOI:
https://doi.org/10.22373/legitimasi.v14i2.32446Keywords:
Excise, Sugar-Sweetened Beverages, Legal Policy, Public HealthAbstract
The policy of imposing excise tax on Sugar-Sweetened Beverages is a strategic measure to reduce the growing incidence of Non-Communicable Diseases in Indonesia, particularly diabetes and obesity linked to the consumption of sugary drinks. The yearly increase in SSBs consumption harms public health and imposes a significant financial burden on the state, especially through the Social Health Security Administering Body (BPJS). Therefore, firm legal intervention is needed to limit consumption and promote a healthier lifestyle. The implementation of excise taxes on sugar-sweetened beverages should not be viewed merely as a fiscal instrument to boost revenue, but also as a means of protecting the public’s right to live a healthy and productive life. This policy must be understood as part of a broader public health strategy rather than solely an economic measure. Moreover, the policy is expected to encourage industries to reformulate their products into healthier alternatives to avoid excise taxation.
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Source Online
https://www.czapp.com/archive/do-sugar-taxes-work/
https://ortax.org/pengenaan-pajak-minuman-berpemanis-di-asia-tenggara
https://www.voaindonesia.com/a/jumlah-penderita-diabetes-di-indonesia-terus-meningkat/7870777.html
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