KAJIAN KEBIJAKAN PENGENAAN CUKAI MINUMAN BERPEMANIS
DOI:
https://doi.org/10.31334/transparansi.v3i2.1177Keywords:
sugary drink, diabetics, economyAbstract
The increase in diabetics due to sugary drinks needs to be controlled. The imposition of excise on sweetened drinks has been implemented in several countries. This study aims to examine the aspects of tax collection for sweetened drinks in Indonesia and their impact. The research method is qualitative research. The results showed that the imposition of excise on sweetened drinks could give impact on reducing consumption of sweetened drinks but give a negative impact on the economy.References
Akhriani, M., Fadhilah, E., & Kurniasari, F. N. (2016). Hubungan Konsumsi Minuman Berpemanis Dengan Kejadian Kegemukan Pada Remaja di SMP Negeri 1 Bandung . Indonesian Journal of Human Nutrition , 29.
Alsukait, R., Bleich, S., Wilde, P., Singh, G., & Folta, S. (2020). Sugar Drink Excise Tax Policy Process and Implementation: Case Study From Saudi Arabia. Food Policy .
Ariani, S. (2012). Hubungan Antara Faktor Individu dan Lingkungan Dengan Konsumsi Minuman Ringan Berpemanis Pada Siswa/I SMA Negeri 1 Bekasi Tahun 2012. Skripsi .
Asosiasi Industri Minuman Ringan & Food Review. (2012, 04 28). Prospek dan Tren Industri Minuman Ringan Indonesia Memasuki 2012. Indonesia: https://kemenperin.go.id/jawaban_attachment.php?id=6023&id_t=21964.
Badan Penelitian dan Pengembangan Kesehatan . (2018, 11 07). Hasil Utama RISKESDAS 2018. Indonesia: kemenkes.go.id.
BÌrÛ, A. (2015). Did the junk food tax make the Hungarians eat. Edinburgh Research Explorer .
Blecher, E., Liber, A. C., Drope, J. M., Nguyen, B., & Stoklosa, M. (2017). Peer Reviewed:: Global Trends In The Affordability of Sugar-Sweetened Beverages, 1990-2016. Priventing Chronic Didease .
Buckton, C. H., Fregie, G., Leifeld, P., & Hilton, S. (2019). A Discourse Network Alanysis of UK Newspaper Coverage of The "Sugar Tax" Debate Before and After The Announcement of The Soft Drinks Industry Levy. BMC Public Health .
Chandra, E. M. (2008). Kajian Ekstensifikasi Barang Kena Cukai Pada Minuman Ringan Berkarbonasi. Skripsi .
Direktorat Pengendalian Penyakit Tidak Menular, Direktorat Jenderal Pengendalian Penyakit dan Penyehatan Lingkungan, dan Departemenn Kesehatan Republik Indonesia. (2008). Pedoman Pengendalian Diabetes Melitus dan Penyakit Metabolik. Jakarta: Menteri Kesehatan Republik Indonesia.
Falbe, J., Rojas, N., Grummon, A. H., & Madsen, K. A. (2015). Higher Retail Prices of Sugar-Sweetened Beverages 3 Months After Implementation of an Excise Tax in Berkeley, California. American Journal of Public Health .
James, E., Lajous, M., & Reich, M. R. (2020). The Politics of Taxes for Health: An Analysis of the Passage of the Sugar-Sweetened Beverage Tax in Mexico. Health Systems & Reform .
Khairani. (2018). Hari Diabetes Sedunia Tahun 2018. InfoDATIn (Pusat Data dan Informasi Kementerian Kesehatan RI) , 3.
Manurung, R. D., & Panjaitan, C. V. (2019). Gambaran karakteristik penderita diabetes melitus yang berobat jalan ke poli interna RSUP H.Adam Malik Medan. Politeknik Kesehatan Kemenkes Medan Jurusan Keperawatan , 2.
Roache, S. A., & Gostin, L. O. (2017). The Untapped Power of Soda Taxes: Incentivizing Consumers, Generating Revenue, and Altering Corporate Behavior. International Journal of Health Policy and Management .
Rosyada, H., & Ardiansyah, B. G. (2018). Analisis fisibilitas pengenaan cukai atas minuman berpemanis (sugar-sweetened beverages) . Kajian Ekonomi & Keuangan , 234.
Subdirektorat Statistik Impor. (2019). DIREKTORI IMPORTIR INDONESIA 2018. JAKARTA: Badan Pusat Statistik, Jakarta-Indonesia.
Swerdloff, A. (2018, 01 16). Penelitian: Begini Alasan Manusia Suka Banget Air Bersoda. Indonesia : Vice.com.
Tansuria, B. I. (2012). Sistem Pemungutan Pajak di Indonesia dan Pajak Penghasilan Yang Bersifat Final. Journal of Business and Economics .
SUMBER LAIN
Alika, R. (2020, 02 24). Tolak Cukai Minuman Manis, Asosiasi: Pendapatan Usaha Kecil Bisa Turun. Jakarta , DKI Jakarta, Indonesia: Katadata.co.id.
Asosiasi Industri Minuman Ringan. (t.thn.). Daftar Anggota. Dipetik 09 30, 2020, dari asrim-indonesia.org: http://asrim-indonesia.org/anggota/
Jafar, M. (2014, 11 17). Kajian Atas Pengenaan Bea Masuk Menggunakan Tarif Spesifik. Dipetik 10 4, 2020, dari bppk.kemenkeu.go.id: https://bppk.kemenkeu.go.id/content/berita/pusdiklat-bea-dan-cukai-kajian-atas-pengenaan-bea-masuk-menggunakan-tarif-spesifik-2019-11-05-4e2d8937/
Maharrani, A. (2019, 07 02). BPJS kesehatan keluarkan Rp6,1 triliun untuk tangani diabetes. Jakarta, DKI Jakarta, Indonesia: Beritagar.id.
Nursastri, S. A. (2020, 02 9). Sri Mulyani Ingin Minuman Berpemanis Dikenakan Cukai, Ini Kata WHO. Jakarta, DKI Jakarta, Indonesia: Kompas.com.
Swerdloff, A. (2018, 01 16). Penelitian: Begini Alasan Manusia Suka Banget Air Bersoda. Indonesia : Vice.com.
Tim BBC News Indonesia. (2020, 02 21). Minuman Berpemanis diusulkan kena cukai: Ditolak pengusaha tapi di dukung dokter. jakarta, DKI Jakarta, Indonesia: bbc.com.
Tim Nielsen. (2018, 05 09). RIUH RENDAH KOMPETISI PELEPAS DAHAGA. Dipetik 09 26, 2020, dari nielsen.com: https://www.nielsen.com/id/en/insights/article/2018/riuh-rendah-kompetisi-pelepas-dahaga/
Tim. CNN Indonesia. (2020, 02 20). Bahaya Minuman Berkarbonasi dan Berpemanis. Jakarta, DKI Jakarta , Indonesia: cnnindonesia.com.
Downloads
Published
Issue
Section
License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License
Please find the rights and licenses in Transparansi : Jurnal Ilmiah Ilmu Administrasi By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
- License
The commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-ShareAlike 4.0 International License.
2. Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User Rights
Transparansi : Jurnal Ilmiah Ilmu Administrasi spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Transparansi : Jurnal Ilmiah Ilmu Administrasi permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Transparansi : Jurnal Ilmiah Ilmu Administrasi on distributing works in the journal and other media of publications.
4. Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Transparansi : Jurnal Ilmiah Ilmu Administrasi will not be held liable for anything that may arise due to the author(s) internal dispute. Transparansi : Jurnal Ilmiah Ilmu Administrasi will only communicate with the corresponding author.
5. Miscellaneous
Transparansi : Jurnal Ilmiah Ilmu Administrasi will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Transparansi : Jurnal Ilmiah Ilmu Administrasi editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement"prior to the article publication.