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

Authors

  • Ryan Nanda Putra Dipinto Universitas Indonesia, Direktorat Jenderal Bea dan Cukai
  • Milla Sepliana Setyowati Program Studi Ilmu Administrasi dan Kebijakan Perpajakan Universitas Indonesia

DOI:

10.33395/owner.v9i1.2543

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.

Downloads

Download data is not yet available.

        Plum-X Analityc

References

Ahsan, A., Amalia, N., Krisna, P. R., Adani, N., Nur, H. W., Endawansa, A., . . . Adela, M. Y. (2023). Health taxes in indonesia: A review of policy debates on the tobacco, alcoholic beverages and sugar-sweetened beverage taxes in the media. BMJ Global Health, 8 doi: https://doi.org/10.1136/bmjgh-2023-012042

Allcott, H., Lockwood, B. B., & Taubinsky, D. (2019). Should We Tax Sugar-Sweetened Beverages? An Overview of Theory and Evidence. The Journal of Economic Perspectives, 33(3), 202–227. https://www.jstor.org/stable/26732328

Andreyeva, T., Chaloupka, F., Brownell, K., (2011). Estimating the potential of taxes on sugar-sweetened beverages to reduce consumption and generate revenue. Preventive medicine. Elsevier. doi: https://doi.org/10.1016/j.ypmed.2011.03.013

Bahl, R. (1998). Why levy discriminatory excises on soft drinks?’, International Studies Program, Working paper 98-3, Andrew Young School of Policy Studies, Georgia State University, Atlanta. GA

Barquera, Simón, et al. (2020). Obesity in Mexico, prevalence and trends in adults. Ensanut 2018-2019, Salud Pública de México

Chamber of Deputies of the Mexican Congress. (2013). Ley de Impuesto Especial sobre Producción y Servicios. [Law of special tax on production and services]. Diakses pada: www.diputados.gob.mx/LeyesBiblio/pdf/78_181115.pdf.

Cnossen, Sijbren. (1977). Excise System: A Global Study of the Selective Taxation of Goods and Services. The Johns Hopkins University Press.

Cnossen, Sijbren. 2005. Theory and Practice of Excise Taxation. New York: Oxford University Press

Colchero, M., et al. (2013). Analysis of the potential of the soft drink tax in Mexico as an obesity prevention strategy. 15th Congress on Public Health Research.

Colchero, M. A., Salgado, J. C., Unar-Munguía, M., Molina, M., Ng, S., & Rivera-Dommarco, J. (2015). Changes in prices after an excise tax to sweetened sugar beverages was implemented in mexico: Evidence from urban areas. PLoS One, 10(12) doi: https://doi.org/10.1371/journal.pone.0144408

Creedy J., Sleeman C. (2005) Excise taxation in New Zealand, New Zealand Economic Papers, 39:1, 1-35, doi: https://doi.org/10.1080/00779950509558478

Creswell, J. W. (2010). Research Desaign: Pendekatan Kualitatif, kuantitatif, dan mixed. PT Pustaka Pelajar.

Fung T.T., Malik V, Rexrode KM, Manson JE, Willett WC, Hu FB. (2009) Sweetened beverage consumption and risk of coronary heart disease in women. Am J Clin Nutr; 89(4):1037-42. doi: https://doi.org/10.3945/ajcn.2008.27140

Grogger J. (2015). Soda taxes and the prices of sodas and other drinks: evidence from Mexico. Working Paper 21197. NBER, 2015. www.nber.org/papers/w21197

Jessica C. Jones-Smith, Lina Pinero Walkinshaw, Vanessa M. Oddo, Melissa Knox, Marian L. Neuhouser, Philip M. Hurvitz, Brian E. Saelens, Nadine Chan. 2020. Impact of a sweetened beverage tax on beverage prices in Seattle, WA, Economics & Human Biology Volume 39, https://doi.org/10.1016/j.ehb.2020.100917

Jithitikulchai, T., & Andreyeva, T. (2018). Sugar-sweetened beverage demand and tax simulation for federal food assistance participants: A case of two new england states. Applied Health Economics and Health Policy, 16(4), 549-558. doi: https://doi.org/10.1007/s40258-018-0399-1

Lee, M., Barrett, J., Kenney, E., Gouck, J., Whetstone, L., McCulloch, S., Cradock, A., Long, M., Ward, Z., Rohrer, B., Williams, D., Gortmaker, S., (2024). A Sugar-Sweetened Beverage Excise Tax in California: Projected Benefits for Population Obesity and Health Equity. American Journal of Preventive Medicine, 66(1), 94-103. doi: https://doi.org/10.1016/j.amepre.2023.08.004

Madsen, K. A. (2020). Sugar-sweetened beverage taxes: A political battle. American Journal of Public Health, 110(7), 929-930. doi: https://doi.org/10.2105/AJPH.2020.305714

Malik, S.V. et al. (2010). Sugar-Sweetened Beverages and Risk of Metabolic Syndrome and Type 2 Diabetes: A Meta Analysis

Meza R., Barrientos-Gutiérrez T., and R. Rojas M. (2013). Reconstruction of the incidence of diabetes in Mexico from cross-sectional surveys, in Institutional Seminar "Generating evidence for the formulation of public obesity policies: the case of the soft drink tax" 2013, National Institute of Public Health

Mill, J. S. (2004). Principles of Political Economy with Some of Their Applications to Social Philosophy (S. Nathanson (ed.)). Hackett Publishing Company, Inc.

Miracolo, A., Sophiea, M., Mills, M., Kanavos, P., (2021). Sin taxes and their effect on consumption, revenue generation and health improvement: a systematic literature review in Latin America. Health Policy and Planning. Health Policy Plan. doi: https://doi.org/10.1093/heapol/czaa168

Neuman, W. L. (2014). Social Research Methods: Qualitative and Quantitative Approaches. Pearson Education Limited.

Ng, Shu Wen, Rivera, J. A., Popkin, B. M., & Colchero, M. A. (2019). Did high sugar-sweetened beverage purchasers respond differently to the excise tax on sugar-sweetened beverages in mexico? Public Health Nutrition, 22(4), 750-756. doi: https://doi.org/10.1017/S136898001800321X

OECD (Organisation for Economic Co-operation and Development). (2008). "Regulatory Impact Analysis: A Tool for Policy Coherence." OECD Publishing.

Phulkerd, S., Thongcharoenchupong, N., Chamratrithirong, A., Gray, R. S., & Prasertsom, P. (2020). 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(11), 3294. doi: https://doi.org/10.3390/nu12113294

Preece, Rob. (2013). The effective contribution of excise taxation on non-alcoholic beverages to government revenues and social objectives: a review of the literature. World Customs Journal Vol. 7 Number 1

Romero-Martínez, Martín, et al. (2019), Encuesta Nacional de Salud y Nutrición 2018-2019: Metodología y perspectivas, Salud Pública de México

Rosdiana, H., & Irianto, E. S. (2012). Pengantar Ilmu Pajak: Kebijakan dan Implementasi di Indonesia. PT Rajagrafindo Persada

Rusdiono, L. (2023). The Urgency of Imposing Excise on Sugar-Sweetened Beverages. Jurnal Pajak dan Keuangan Negara Vol.5, No.1, (2023), 154-162.

Schulze M.B., Manson J.E., Ludwig D.S., Colditz G.A., Stampfer M.J., Willett W.C., Hu F.B. (2004). Sugar-sweetened beverages, weight gain, and incidence of type 2 diabetes in young and middle-aged women. JAMA 25;292(8):927-34. doi: https://doi.org10.1001/jama.292.8.927

Tahmassebi J.F., M.S. Duggal, G. Malik-Kotru, M.E.J. Curzon. (2006). Soft drinks and dental health: A review of the current literature. Journal of Dentistry, Volume 34 Issue 1, Pages 2-11, https://doi.org/10.1016/j.jdent.2004.11.006

Templin, Tara, et al. (2019). The overweight and obesity transition from the wealthy to the poor in low- and middle-income countries: A survey of household data from 103 countries, PLoS Medicine, doi: https://doi.org/10.1371/journal.pmed.1002968

UNICEF (2021), The State of the World’s Children 2021: On my mind - Promoting, protecting and caring for children’s mental health, UNICEF

UNICEF (2021), World Health Organization, International Bank for Construction and Development, World Bank, Levels and trends in child malnutrition: Key findings of the 2021 edition of the joint child malnutrition estimates, UNICEF, WHO, World Bank.

Wetter, S., James G., 2016. Taxing sugar-sweetened beverages to lower childhood obesity. (2016). The Journal of Law, Medicine & Ethics, 44(2), 359-363. doi: https://doi.org/10.1177/1073110516654129

Widarjono A, Afin R, Kusnadi G, Firdaus MZ, Herlinda O (2023) Taxing sugar sweetened beverages in Indonesia: Projections of demand change and fiscal revenue. PLoS ONE 18(12): e0293913. https://doi.org/10.1371/journal.pone.0293913

World Bank. (2020). Supporting Countries in Unprecedented Times: Annual Report 2020

World Cancer Research Fund. (2018). Diet, Nutrition, Physical Activity and Cancer: a Global Perspective: A Summary of The Third Expert Report

Zepeda R., Rodrigues ER, and Barrientos-Gutiérrez T. (2013). Expected weight change after the implementation of the soft drink tax: ENSANUT 2012, in Institutional Seminar "Generating evidence for the formulation of public obesity policies: the case of the soft drink tax". National Institute of Public Health

Downloads

Published

2025-01-01

How to Cite

Dipinto, R. N. P. ., & Setyowati, M. S. . (2025). Studi Kasus Best Practice Pemungutan Cukai atas Minuman berpemanis dalam kemasan di Meksiko. Owner : Riset Dan Jurnal Akuntansi, 9(1), 041-051. https://doi.org/10.33395/owner.v9i1.2543