Main Article Content
Abstract
Healthy living is an important part of every individual in the world, with various factors influencing health, one of which is beverage consumption patterns. In Indonesia, especially among the younger generation, consumption of sweetened beverages, especially in consuming Sweetened Packaged Drinks (MBDK), has increased significantly. This phenomenon is triggered by the popularity of drinks that have gone viral on social media and aggressive advertising. The increase in MBDK consumption has the potential to increase various health problems, especially the risk of diabetes among young people. In an effort to control consumption patterns and prevent health risks, the implementation of MBDK Excise is necessary, which is considered to have an impact on several aspects, namely reducing excessive MBDK consumption, the impact on health, socio-economic, and increasing state revenue. The implementation of MBDK Excise has been successfully implemented in various countries, especially in Southeast Asian countries. So far, the implementation of MBDK Excise, which is being implemented by Thailand, Brunei, Malaysia, and the Philippines, has had a positive impact, so the plan to implement MBDK Excise in Indonesia needs to be realized immediately. Therefore, this study aims to analyze the urgency of interpreting MBDK excise duties in implementing regulations. The purpose of this study is to analyze the urgency of implementing the MBDK Excise Tax in implementing regulations as a form of consumer protection. The method used in this research is a normative juridical research method, which involves reviewing secondary literature and then thoroughly analyzing the data for the purposes of this paper.
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Copyright (c) 2025 Dinda Bhawika Wimala Pastika, Gracia R. Moselle Siringoringo
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Andreyeva, Tatiana, Michael W Long, and Kelly D Brownell. “The Impact of Food Prices on Consumption : A Systematic Review of Research on the Price Elasticity of Demand for Food.” American Journal of Public Health 100, no. 2 (2010): 874–77. https://doi.org/10.2105/AJPH.2008.151415.
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Kusnadi, Gita, Calista Segalita, Indah Eka, and Novita Olivia. “Penerapan Cukai Minuman Berpeamanis Dalam Kemasan ( MBDK ) Di Asia Tenggara : Penerapan Cukai Minuman Berpemanis Dalam Kemasan Di Asia Tenggara : Pembelajaran Untuk Indonesia,” 2022, 1–21.
Listianingrum, Devina Martha. “Perlindungan Hukum Terhadap Konsumen Dalam Pelayanan Kesehatan Berbasis Aplikasi Online.” Dipnegoro Law Journal 8, no. 3 (2019).
Ma’ruf, Maulana, and Alfita Rakhmayani. “Analisis Rencana Penerapan Cukai Terhadap Minuman Berpemanis Dalam Kemasan Sebagai Ekstensifikasi Barang Kena Cukai.” Taxpedia 2, no. 2 (2024).
Phulkerd, Sirinya, Natjera Thongcharoenchupong, Aphichat Chamratrithirong, Rossarin Soottipong Gray, and Piyada Prasertsom. “Changes in Population-Level Consumption of Taxed and Non-Taxed Sugar-Sweetened Beverages (SSB) after Implementation of SSB Excise Tax in Thailand: A Prospective Cohort Study.” Nutrients 12, no. 3294 (2020).
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Prayuti, Yuyut, Arman Lany, Davin Takaryanto, Angkasa Ramatuan Hamdan, Beni Ciptawan, and Enggar Adi Nugroho. “Efektifitas Mediasi Dan Arbitrase Dalam Penyelesaian Sangketa Konsumen Kesehatan.” Syntax Idea 8, no. 3 (2024).
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Rokom. “Cegah Meningkatnya Diabetes, Jangan Berlebihan Konsumsi Gula, Garam, Lemak.” Sehat Negeriku, 2024. https://sehatnegeriku.kemkes.go.id/baca/rilis-media/20240131/2544885/cegah-meningkatnya-diabetes-jangan-berlebihan-konsumsi-gula-garam-lemak/#:~:text=Kementerian Kesehatan (Kemenkes) menyarankan batas,5 sendok makan minyak goreng.
Selvi, Elisabet Sitorus, Siska Handayani, and Purwastuti Maesiwi. “Kajian Kebijakan Pengenaan Cukai Minuman Berpemanis.” Transparansi : Jurnal Ilmiah Ilmu Administrasi 3, no. 2 (2020): 195–204.
Setyawan, Budhi. “Kajian Pengenaan Cukai Terhadap Gula.” Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara, Dan Kebijakan Publik 2, no. 4 (2018).
Sinduningrum, Aryani, and Henny Marlyna. “Penerapan Strict Liability Dalam Hukum Perlindungan Konsumen Di Indonesia : Perbandingan Negara Lain.” UNNES Law Review 6, no. 2 (2023).
Subiyakto, Aries, Markoni, Joko Widarto, and Nardiman. “Perlindungan Hukum Konsumen Terhadap Kandungan Bahan Makanan Dan Minuman Berbahaya Ditinjau Dari Peraturan BPOM Dan Undang Undang Perlindungan Konsumen.” JIMPS: Jurnal Ilmah Mahasiswa Pendidikan Sejarah 8, no. 4 (2023).
Tampubolon, Wahyu Simon. “Peranan Dan Tanggung Jawab Badan Pengawas Obat Dan Makanan (BPOM) Terkait Kasus Albothyl Menurut Undang Undang Perlindungan Konsumen.” Jurnal Ilmiah Advokasi 6, no. 1 (2018).
UNICEF. Policy Brief: Sugarsweetened Beverage-Taxation, 2022.
UNICEF. “Ringkasan Kebijakan Cukai Untuk Minuman Berpemanis.” UNICEF Indonesia, 2023. https://www.unicef.org/indonesia/id/laporan/cukai-untuk-minuman-berpemanis.
Veerman, J Lennert, Gary Sacks, Nicole Antonopoulos, and Jane Martin. “The Impact of a Tax on Sugar-Sweetened Beverages on Health and Health Care Costs : A Modelling Study.” PLOS ONE 11, no. 4 (2016): 1–10. https://doi.org/10.1371/journal.pone.0151460.
Wahidin, Mugi, Anhari Achadi, Besral Besral, Soewarta Kosen, Mardiati Nadjib, Atik Nurwahyuni, Sudarto Ekowati Rahajeng Ronoatmodjo, Masdalina Pane, and Dian Kusuma. “Projection of Diabetes Morbidity and Mortality till 2045 in Indonesia Based on Risk Factors and NCD Prevention and Control Programs.” Scientific Reports 14, no. 5424 (2024). https://doi.org/10.1038/s41598-024-54563-2.
WHO. Fiscal Policies for Diet and Prevention of Noncommunicable Diseases, 2015.
WHO. NONCOMMUNICABLE DISEASES, 2018.
WHO. Taxes on Sugary Drinks : Why Do It ?, 2016. https://iris.who.int/bitstream/handle/10665/260253/WHO-NMH-PND-16.5Rev.1-eng.pdf.
Williem, Clarissa Aurelia, and Willy Julitawaty. “Peran Kebijakan Ekstensifikasi Cukai Dalam Melindungi Kesehatan Masyarakat Indonesia.” Jurnal Akuntansi Keuangan Perpajakan Dan Tata Kelola Perusahaan (JAKPT) 1, no. 3 (2024).
References
Alda, Meredith. “Soft Drinks-Indonesia.” Statista, 2024. https://www.statista.com/outlook/cmo/non-alcoholic-drinks/soft-drinks/indonesia.
Amiruddin, and Zainal Asikin. Pengantar Metode Penelitian Hukum. Jakarta: Raja Grafindo Persada, 2013.
Andreyeva, Tatiana, Michael W Long, and Kelly D Brownell. “The Impact of Food Prices on Consumption : A Systematic Review of Research on the Price Elasticity of Demand for Food.” American Journal of Public Health 100, no. 2 (2010): 874–77. https://doi.org/10.2105/AJPH.2008.151415.
Bank, World. “Taxes On Sugar- Sweetened Beverages : International Evidence,” 2020.
Daniel, Christopher, and Triyanti. “Faktor Dominan Yang Berhubungan Dengan Konsumsi Gula Pada Mahasiswa Nonkesehatan.” Jurnal Gizi Volume 12, no. 2 (2023): 93–106.
Helmyanti. “Sugar-Sweetened Beverages (SSB).” Pusat esehatan Dan Gizi Universitas gajah Mada, 2022. https://pkgm.fk.ugm.ac.id/2022/03/01/sugar-sweetened-beverages-ssb/#:~:text=Rata-rata kandungan gula pada,atau 86.3 g%2F1000 mL, .
Heriani, Fitri Novia. “Lindungi Konsumen, Pemerintah Diminta Terapkan Cukai Minuman Berpemanis Dalam Kemasan.” Hukum Online, 2024. https://www.hukumonline.com/berita/a/lindungi-konsumen--pemerintah-diminta-terapkan-cukai-minuman-berpemanis-dalam-kemasan-lt6595912c9289b.
Kholis, Nur. “Kesejahteraan Sosial Di Indonesia Perspektif Ekonomi Islam.” Akademika 20, no. 2 (2015).
Kurniawan, Nathaniela, and Vania Pramudit Hanjani. “Pudarnya Eksistensi Dan Pegeseran Nilai Jajanan Tradisional : Studi Kasus Es Gempol Pleret Di Semarang.” Sabda 18, no. 2 (2023): 14–28.
Kusnadi, Gita, Calista Segalita, Indah Eka, and Novita Olivia. “Penerapan Cukai Minuman Berpeamanis Dalam Kemasan ( MBDK ) Di Asia Tenggara : Penerapan Cukai Minuman Berpemanis Dalam Kemasan Di Asia Tenggara : Pembelajaran Untuk Indonesia,” 2022, 1–21.
Listianingrum, Devina Martha. “Perlindungan Hukum Terhadap Konsumen Dalam Pelayanan Kesehatan Berbasis Aplikasi Online.” Dipnegoro Law Journal 8, no. 3 (2019).
Ma’ruf, Maulana, and Alfita Rakhmayani. “Analisis Rencana Penerapan Cukai Terhadap Minuman Berpemanis Dalam Kemasan Sebagai Ekstensifikasi Barang Kena Cukai.” Taxpedia 2, no. 2 (2024).
Phulkerd, Sirinya, Natjera Thongcharoenchupong, Aphichat Chamratrithirong, Rossarin Soottipong Gray, and Piyada Prasertsom. “Changes in Population-Level Consumption of Taxed and Non-Taxed Sugar-Sweetened Beverages (SSB) after Implementation of SSB Excise Tax in Thailand: A Prospective Cohort Study.” Nutrients 12, no. 3294 (2020).
Piekara, Agnieszka. “Sugar Tax or What? The Perspektive and Prederences of Consumers.” Int J Environ Res Public Health 19, no. 19 (2022).
Prayuti, Yuyut, Arman Lany, Davin Takaryanto, Angkasa Ramatuan Hamdan, Beni Ciptawan, and Enggar Adi Nugroho. “Efektifitas Mediasi Dan Arbitrase Dalam Penyelesaian Sangketa Konsumen Kesehatan.” Syntax Idea 8, no. 3 (2024).
Primadhany, Erry Fitrya. “Hukum Perlindungan Konsumen Dan Implikasinya Terhadap Hak Asasi Manusia Di Kabupaten Sukabumi : Studi Kasus Tentang Perlindungan Konsumen Pada Produk Pangan.” Jurnal Hukum Dan HAM Wara Sains 2, no. 6 (2023).
Putra, Chandra Adi Gunawan, i Nyoman Putu Budiartha, and Ni Made Puspasutari Ujianti. “Perlindungan Hukum Terhadap Konsumen Dalam Perspektif Kesadaran Hukum Masyarakat.” Jurnal Konstruksi Hukum 4, no. 1 (2023).
Putri, Nyoman Dita Ary, I Nyoman Gede Sugiartha, and Ni Made Sukaryati Karma. “Penegakan Hukum Terhadap Peredaran Rokok Tanpa Cukai Di Indonesia.” Jurnal Preferensi Hukum 3, no. 1 (2022).
RI, Kementerian Kesehatan. Laporan Kinerja Direktorat Jenderal Pencegahan Dan Pengendalian Penyakit Semester I Tahun 2023, 2024.
Ridha, Irfan, Yulia Rahmi, Wahyudi Rahmad Sofian, Nurjanah, Rinarti, Yona Maghfirah, Muhammad Farhan Hidayat, et al. “Implementasi Perlindungan Konsumen Oleh Lembaga Perlindungan Konsumen Untuk Menegakkan Hak Hak Konsumen Di Indonesia.” Pediaqu: Jurnal Pendidikan Sosial Dan Humaniora 4, no. 2 (2025).
Roache, Sarah A, and Lawrence O Gostin. “The Untapped Power of Soda Taxes: Incentivizing Consumers, Generating Revenue, and Altering Corporate Behavior.” Kerman University of Medical Sciences 6, no. 9 (2017): 489–93. https://doi.org/10.15171/ijhpm.2017.69.
Rokom. “Cegah Meningkatnya Diabetes, Jangan Berlebihan Konsumsi Gula, Garam, Lemak.” Sehat Negeriku, 2024. https://sehatnegeriku.kemkes.go.id/baca/rilis-media/20240131/2544885/cegah-meningkatnya-diabetes-jangan-berlebihan-konsumsi-gula-garam-lemak/#:~:text=Kementerian Kesehatan (Kemenkes) menyarankan batas,5 sendok makan minyak goreng.
Selvi, Elisabet Sitorus, Siska Handayani, and Purwastuti Maesiwi. “Kajian Kebijakan Pengenaan Cukai Minuman Berpemanis.” Transparansi : Jurnal Ilmiah Ilmu Administrasi 3, no. 2 (2020): 195–204.
Setyawan, Budhi. “Kajian Pengenaan Cukai Terhadap Gula.” Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara, Dan Kebijakan Publik 2, no. 4 (2018).
Sinduningrum, Aryani, and Henny Marlyna. “Penerapan Strict Liability Dalam Hukum Perlindungan Konsumen Di Indonesia : Perbandingan Negara Lain.” UNNES Law Review 6, no. 2 (2023).
Subiyakto, Aries, Markoni, Joko Widarto, and Nardiman. “Perlindungan Hukum Konsumen Terhadap Kandungan Bahan Makanan Dan Minuman Berbahaya Ditinjau Dari Peraturan BPOM Dan Undang Undang Perlindungan Konsumen.” JIMPS: Jurnal Ilmah Mahasiswa Pendidikan Sejarah 8, no. 4 (2023).
Tampubolon, Wahyu Simon. “Peranan Dan Tanggung Jawab Badan Pengawas Obat Dan Makanan (BPOM) Terkait Kasus Albothyl Menurut Undang Undang Perlindungan Konsumen.” Jurnal Ilmiah Advokasi 6, no. 1 (2018).
UNICEF. Policy Brief: Sugarsweetened Beverage-Taxation, 2022.
UNICEF. “Ringkasan Kebijakan Cukai Untuk Minuman Berpemanis.” UNICEF Indonesia, 2023. https://www.unicef.org/indonesia/id/laporan/cukai-untuk-minuman-berpemanis.
Veerman, J Lennert, Gary Sacks, Nicole Antonopoulos, and Jane Martin. “The Impact of a Tax on Sugar-Sweetened Beverages on Health and Health Care Costs : A Modelling Study.” PLOS ONE 11, no. 4 (2016): 1–10. https://doi.org/10.1371/journal.pone.0151460.
Wahidin, Mugi, Anhari Achadi, Besral Besral, Soewarta Kosen, Mardiati Nadjib, Atik Nurwahyuni, Sudarto Ekowati Rahajeng Ronoatmodjo, Masdalina Pane, and Dian Kusuma. “Projection of Diabetes Morbidity and Mortality till 2045 in Indonesia Based on Risk Factors and NCD Prevention and Control Programs.” Scientific Reports 14, no. 5424 (2024). https://doi.org/10.1038/s41598-024-54563-2.
WHO. Fiscal Policies for Diet and Prevention of Noncommunicable Diseases, 2015.
WHO. NONCOMMUNICABLE DISEASES, 2018.
WHO. Taxes on Sugary Drinks : Why Do It ?, 2016. https://iris.who.int/bitstream/handle/10665/260253/WHO-NMH-PND-16.5Rev.1-eng.pdf.
Williem, Clarissa Aurelia, and Willy Julitawaty. “Peran Kebijakan Ekstensifikasi Cukai Dalam Melindungi Kesehatan Masyarakat Indonesia.” Jurnal Akuntansi Keuangan Perpajakan Dan Tata Kelola Perusahaan (JAKPT) 1, no. 3 (2024).