Owner : Riset dan Jurnal Akuntansi
Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025

Studi Kasus Best Practice Pemungutan Cukai atas Minuman berpemanis dalam kemasan di Meksiko

Dipinto, Ryan Nanda Putra (Unknown)
Setyowati, Milla Sepliana (Unknown)



Article Info

Publish Date
01 Jan 2025

Abstract

This study examines the implementation of excise policy on Sugar-Sweetened Beverages (SSBs) in Mexico as a best practice case study for application in Indonesia. The high consumption of SSBs in Mexico has significantly contributed to the rise in obesity and non-communicable diseases, such as diabetes and heart disease. To address this issue, Mexico imposed an excise tax of 1 peso per liter on SSBs starting in 2014. This policy aims to reduce sugar consumption by increasing the price of SSBs in the market, thus discouraging excessive consumption. Based on related data and studies, the policy has proven effective in reducing SSB consumption by 6-8%, particularly in urban areas where consumption levels were highest. This research highlights Mexico's excise collection methods, including the efficient monthly reporting mechanism without the need for tax stamps, which simplifies compliance for producers and regulators alike. Additionally, it analyzes the challenges faced by Mexico, such as the necessity for stricter advertising regulations and the promotion of healthier food alternatives to further amplify the positive impact of the excise policy. Key lessons from Mexico show that excise policies on SSBs in Indonesia must be supported by comprehensive public health measures, including educational campaigns, and an integrated reporting system to ensure transparency and effectiveness. The results of this study are expected to serve as a valuable reference for policymakers in Indonesia in implementing effective and sustainable SSB excise policies that could help curb the rising health issues associated with excessive sugar consumption.

Copyrights © 2025






Journal Info

Abbrev

owner

Publisher

Subject

Economics, Econometrics & Finance

Description

Owner (Riset dan Jurnal Akuntansi) adalah jurnal akademik yang berlandaskan nilai nilai keilmiahan. Owner diterbitkan 2 kali dalam setahun dengan periode Februari dan Agustus dipublikasikan oleh Program Studi Akuntansi Perguruan Tinggi Politeknik Ganesha Medan. Ruang Lingkup : Akuntansi Keuangan; ...