Jurnal Ilmiah Teunuleh: The International Journal of Social Sciences
Vol. 7 No. 2 (2026): Jurnal Ilmiah Teunuleh

Government Policies on Raising Cigarette Taxes and Excise for Indonesians According to Tasharruful Imam Ala Ra'iyyah Manuthun Bil Maslahah Rules

M. Ridza Muzkira (Universitas Islam Negeri Ar-Raniry Banda Aceh)
Hasanuddin Yusuf Adan (Universitas Islam Negeri Ar-Raniry, Banda Aceh)



Article Info

Publish Date
13 Jun 2026

Abstract

This study examines the Indonesian government's policy of increasing tobacco excise rates from the perspective of fiqh siyasah, specifically the principle of Tasharruful Imam 'Ala Ra'iyah Manuthun BilMaslahah, which asserts that every action of a leader must be oriented toward public welfare. The main focus of this research is to analyze the effectiveness of the exercise policy in reducing cigarette consumption, minimizing health impacts, and increasing state revenue amid the growing circulation of illegal cigarettes. This study employs a normative legal method with a juridical-normative approach through library research that reviews relevant regulations, academic literature, and data from official institutions. The findings indicate that, normatively, the policy has a strong legal foundation, namely Law Number 39 of 2007 concerning Excise and Government Regulation Number 28 of 2024 concerning the Control of Addictive Substances. Theoretically, this policy is effective through the mechanism of price elasticity; however, in practice, its effectiveness is hindered by the widespread distribution of illegal cigarettes, weak enforcement, complex tax structures, and low public awareness. Therefore, optimizing the tobacco excise policy requires simplifying the excise structure, strengthening law enforcement against illegal cigarettes, and implementing cross-sectoral educational campaigns grounded in Islamic ethics and social justice. Through these comprehensive measures, the excise policy can function not only as a fiscal instrument but also as a tangible manifestation of public health protection and societal welfare.

Copyrights © 2026






Journal Info

Abbrev

jiteunuleh

Publisher

Subject

Humanities Education Languange, Linguistic, Communication & Media Social Sciences Other

Description

Jurnal Ilmiah Teunuleh, is the International Journal of Social Sciences, and an International Journal Open Access and a leading peer-reviewed journal. Jurnal Ilmiah Tenunuleh specializes in the Social Sciences, consolidates fundamental and applied research activities with very wide-ranging coverage. ...