November 17, 2025 | 08:36 pm

TEMPO.CO, Jakarta - The sugar-sweetened beverage (SSB) tax, known as pajak minuman berpemanis dalam kemasan (MBDK) in Indonesia, has already been implemented in seven Southeast Asian countries.
Indonesia is still in the discussion stage for an SSB tax, according to Febrio Kacaribu, Director General of Fiscal and Economic Policy at the Ministry of Finance.
The seven ASEAN countries with an SSB tax are Cambodia, Laos, Brunei, Thailand, the Philippines, Malaysia, and Timor Leste. During a briefing with the House of Representatives’ Commission XI, Febrio noted that the average tariff in these countries is around Rp1,771 per liter.
“This average tariff can serve as a reference when we eventually implement the tax, both as a source of state revenue and as a tool to control consumption,” Febrio said at the DPR building in Jakarta on Monday, November 17, 2025.
Discussions about the SSB tax in Indonesia have been ongoing since 2019. The tax has even been included in state revenue projections in the national budget (APBN) since 2022, but its rollout has been repeatedly delayed.
The 2026 State Budget Law also mentions sweetened beverage taxation, covering ready-to-drink beverages and packaged concentrates sold at retail.
Febrio could not confirm whether the tax would be officially introduced next year, emphasizing that implementation depends on achieving national economic growth and job creation targets.
The government is also considering industry readiness. The food and beverage manufacturing sector employs approximately 6.3 million people, according to data from the Ministry of Industry.
“This sector is labor-intensive, so we need to carefully consider technical guidance, especially from the Ministry of Industry. These factors will influence how we move forward,” Febrio added.
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