<![CDATA[Abstract The pursuit of an attractive physical appearance, or aesthetic appeal, has increasingly become a significant necessity, particularly among the upper-middle class. This growing trend has prompted individuals to undertake various efforts to meet ideal beauty standards, including the use of beauty products and medical procedures such as cosmetic surgery. However, cosmetic surgical procedures carry inherent risks, with side effects ranging from infections and complications to, in some cases, death. This study aims to assess the visibility and feasibility of imposing an excise tax on cosmetic surgery by conducting a policy test across five dimensions: philosophical, legal, socio-economic, benchmarking, and operational. Employing a qualitative research method with an exploratory-descriptive approach, the study draws on secondary quantitative data from 2020 to 2024 and qualitative data derived from public and private documents. The findings indicate that, based on the five-dimensional policy assessment, cosmetic surgery holds potential as a new excise tax object (Extensification). It is anticipated that the introduction of such a tax could help mitigate illegal cosmetic surgery practices and promote equity and balance in the consumption of cosmetic procedures. Abstrak Penampilan fisik yang menarik atau good looking (estetika) telah menjadi kebutuhan penting, khususnya bagi masyarakat kelas menengah ke atas. Tren ini kemudian mendorong sebagian masyarakat melakukan berbagai usaha demi memenuhi standar kecantikan ideal, termasuk melalui produk kecantikan hingga prosedur medis seperti bedah kosmetik. Prosedur bedah kosmetik tidak lepas dari risiko, efek samping beragam seperti infeksi, komplikasi, atau bahkan kematian. Penelitian bertujuan menganalisis visibility pengenaan cukai bedah kosmetik dengan menggunakan policy test pada lima aspek yaitu, filosofis, legal, sosial ekonomi, benchmarking, dan operasional. Penelitian menggunakan metode kualitatif dengan pendekatan eksploratif-deskriptif. Menggunakan data sekunder bersifat kuantitatif periode 2020 s.d. 2024, dan bersifat kualitatif yang mencakup public dan private dokumen. Hasil analisis menunjukkan berdasarkan pengujian kebijakan publik yang ditinjau dari lima aspek yaitu, filosofis, legal, sosial ekonomi, benchmarking, dan operasional menunjukkan bahwa terdapat potensi bedah kosmetik sebagai salah satu objek cukai baru (ekstensifikasi). Pengenaan cukai bedah kosmetik diharapkan dapat menjadi solusi dalam mengatasi praktik bedah kosmetik ilegal dan dan mempromosikan keadilan dan keseimbangan dalam mengonsumsi bedah kosmetik. ]]>
