LEGITIMASI: Jurnal Hukum Pidana dan Politik Hukum
Vol. 14 No. 2 (2025)

Excise Taxation of Sugar-Sweetened Beverages: A Legal Policy Approach to Public Health and State Budget Protection

Nugraha, Dwi Putra (Unknown)
Callista Yo, Beatrice (Unknown)
Cenniago, Sascha Kezia (Unknown)
Maurent, Vanessa (Unknown)



Article Info

Publish Date
17 Dec 2025

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.

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Journal Info

Abbrev

legitimasi

Publisher

Subject

Law, Crime, Criminology & Criminal Justice

Description

The Legitimasi Journal (the Journal of Criminal and Political Law) published biannually in January and July, is published by the Faculty Shariah and Law UIN Ar-Raniry Banda Aceh. Its purpose is to promote the study of criminal law and Islamic law in general and to discuss discourses of the ...