Proceedings of the International Conference on Law Reform (5th Inclar 2024)

Cigarette in Indonesia: Between Public Health and State Budget

Authors
Iskandar Wibawa1, Hidayatullah Hidayatullah1, Suparnyo Suparnyo1, *, Adissya Mega Christia1
1Faculty of Law, Muria Kudus University, Kudus, Indonesia
*Corresponding author. Email: suparnyo@umk.ac.id
Corresponding Author
Suparnyo Suparnyo
Available Online 28 February 2025.
DOI
10.2991/978-2-38476-362-7_3How to use a DOI?
Keywords
cigarette; public health; state budget
Abstract

The right to health for every citizen provides an obligation for the state to fulfill one of them by controlling the circulation of cigarettes. Now there is also the addition of electronic cigarettes whose legal regulations are not yet clear. Regulation of cigarettes really requires firm public policy. The reason why the contents of cigarettes and e-cigarettes are very dangerous for health. However, the number of smokers that can be found in everyday life, especially in Indonesia, has reached 235,000. Cigarettes themselves are a large source of income for the State Budget because they are collected in multiple ways, namely taxes and customs duties. This creates irony because APBN management also includes public health funds. This research uses normative juridical methods with data processed descriptively analytically. So, the Central Government needs to increase cigarette excise rates to the maximum so that on the one hand it reduces cigarette purchases in order to protect the right to health for every citizen, but on the one hand it still takes into account its large contribution to the State Budget.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

Volume Title
Proceedings of the International Conference on Law Reform (5th Inclar 2024)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
28 February 2025
ISBN
978-2-38476-362-7
ISSN
2352-5398
DOI
10.2991/978-2-38476-362-7_3How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - Iskandar Wibawa
AU  - Hidayatullah Hidayatullah
AU  - Suparnyo Suparnyo
AU  - Adissya Mega Christia
PY  - 2025
DA  - 2025/02/28
TI  - Cigarette in Indonesia: Between Public Health and State Budget
BT  - Proceedings of the International Conference on Law Reform (5th Inclar 2024)
PB  - Atlantis Press
SP  - 8
EP  - 13
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-362-7_3
DO  - 10.2991/978-2-38476-362-7_3
ID  - Wibawa2025
ER  -