The implementation of excise taxes on sweetened beverages in packaging (MBDK) is unlikely to happen this year, as it is planned to be proposed in the 2024 Macro Economic Policy and Fiscal Policy Framework (KEM-PPKF), according to Askolani, the Director General of Customs and Excise at the Ministry of Finance. The government is still studying the policy together with the Fiscal Policy Agency (BKF) to ensure its effectiveness, considering the current economic and industrial conditions that have not fully recovered. This is in line with the mandate of the HPP Law, which requires the proposal and addition of new taxes through the mechanism of the RAPBN Law initiated by the KEM-PPKF in 2024.
In 2023, the state budget (APBN) was detailed in Presidential Regulation (Perpres) Number 130/2022, which includes targets for tax revenues from plastic and sweetened beverage taxes. However, the implementation of the policy is still pending and subject to further consideration, as the government takes into account the economic and industrial situation. The target revenue from plastic tax is IDR 980 billion, and the revenue from sweetened beverages in packaging is IDR 3.08 trillion, as stated in the attachment of Perpres 130/2022.
