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All Journal LEGITIMASI: Jurnal Hukum Pidana dan Politik Hukum
Cenniago, Sascha Kezia
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Law, Crime, Criminology & Criminal Justice

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Excise Taxation of Sugar-Sweetened Beverages: A Legal Policy Approach to Public Health and State Budget Protection Nugraha, Dwi Putra; Callista Yo, Beatrice; Cenniago, Sascha Kezia; Maurent, Vanessa
Legitimasi: Jurnal Hukum Pidana dan Politik Hukum Vol. 14 No. 2 (2025)
Publisher : Islamic Criminal Law Department, Faculty of Sharia and Law, Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/legitimasi.v14i2.32446

Abstract

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.
Co-Authors Callista Yo, Beatrice Dwi Putra Nugraha Maurent, Vanessa