Government Policies on Raising Cigarette Taxes and Excise for Indonesians According to Tasharruful Imam Ala Ra'iyyah Manuthun Bil Maslahah Rules

M. Ridza Muzkira; Hasanuddin Yusuf Adan

doi:10.51612/teunuleh.v7i2.240

Authors

M. Ridza Muzkira Universitas Islam Negeri Ar-Raniry Banda Aceh
Hasanuddin Yusuf Adan Universitas Islam Negeri Ar-Raniry, Banda Aceh

DOI:

https://doi.org/10.51612/teunuleh.v7i2.240

Abstract

This study examines the Indonesian government's policy of increasing tobacco excise rates from the perspective of fiqh siyasah, specifically the principle of Tasharruful Imam 'Ala Ra'iyah Manuthun BilMaslahah, which asserts that every action of a leader must be oriented toward public welfare. The main focus of this research is to analyze the effectiveness of the exercise policy in reducing cigarette consumption, minimizing health impacts, and increasing state revenue amid the growing circulation of illegal cigarettes. This study employs a normative legal method with a juridical-normative approach through library research that reviews relevant regulations, academic literature, and data from official institutions. The findings indicate that, normatively, the policy has a strong legal foundation, namely Law Number 39 of 2007 concerning Excise and Government Regulation Number 28 of 2024 concerning the Control of Addictive Substances. Theoretically, this policy is effective through the mechanism of price elasticity; however, in practice, its effectiveness is hindered by the widespread distribution of illegal cigarettes, weak enforcement, complex tax structures, and low public awareness. Therefore, optimizing the tobacco excise policy requires simplifying the excise structure, strengthening law enforcement against illegal cigarettes, and implementing cross-sectoral educational campaigns grounded in Islamic ethics and social justice. Through these comprehensive measures, the excise policy can function not only as a fiscal instrument but also as a tangible manifestation of public health protection and societal welfare.

Keywords:

Government Policy, Economic Stability, Fiqh Siyasah, Public Benefit, Health Protection

Downloads

Download data is not yet available.

References

abdullah fuady, S. (2022). Perspektif Siyasah Sary ’iyyah Terhadap Relevansi Kaidah. El-Dusturie, 1(2), 74–88.

Achmad Musyahid Idrus. (2021). KEBIJAKAN PEMIMPIN NEGARA DALAM PERSPEKTIF KAIDAH FIKIH “TASARRUF AL-IMAM MANUTUN BIL MASLAHAH.” Al-Daulah: Jurnal Hukum Pidana Dan Ketatanegaraan.

Azis, H., Burhan, I., & Ilham, I. (2024). Persepsi Peredaran Rokok Ilegal Terhadap Penerimaan Cukai Rokok Dan Pajak Rokok Di Provinsi Sulawesi Selatan. Jurnal Pabean., 6(1), 103–119. https://doi.org/10.61141/pabean.v6i1.523

Badan Pusat Statistik. (2024). Persentase penduduk berumur 15 tahun ke atas yang merokok tembakau selama sebulan terakhir menurut provinsi.

Blackwell, B. (1990). European States ,. Europe.

Chirtopher Snyder, W. N. (2017). Microeconomic Theory Basic Principles and Extensions (Issue 2007). Cengage Learning.

Dewi Aspara. (2023). Sejarah Penemuan Rokok di Dunia, Awalnya Dipakai untuk Terapi Kesehatan.

Direktorat Jenderal Bea dan Cukai. (n.d.). Siaran pers: Bea Cukai ungkap hasil penindakan rokok ilegal dan dorong pendekatan sosio-kultural di Jawa Timur.

Dyah Ochtoriana Susanti, A. E. (2015). Penelitian Hukum (Legal Research). Sinar Grafika.

Hakim, R. (2022). Pandangan Ulama Indonesia terhadap hukum merokok: Studi perbandingan antara Muhammadiyah dan Nahdlatul Ulama. Jurnal Ilmu Syariah Dan Hukum.

Hidayat, M. (2024). Imam al-Ghazali dan Konsep Maslahah?: Kontribusi Kontemporer terhadap Integrasi Etika , Ekonomi , dan Kesejahteraan dalam Hukum Islam. Jurnal Studi Keislaman, 5(1), 46–63.

Kementerian Keuangan Republik Indonesia. (2023). APBN Kita Edisi Desember 2023.

Laporan Tahunan Cukai 2021 Sampai Dengan 2024, Laporan Tahunan Cukai 2023 (2025).

Maulana, H., Syamsuadi, A., & Hartati, S. (2023). Efektivitas Pengawasan Rokok Ilegal Pada Kantor Wilayah Direktorat Jendral Bea Cukai Provinsi Riau. SUMUR- Jurnal Sosial Humaniora, 1(1), 9–18.

Nesheva-kiosseva, N. (2020). Pigouvian Taxion. Encyclopedia of Sustainable Management, April. https://doi.org/10.1007/978-3-030-02006-4

P, G. P., & Wany, E. (2024). FENOMENA DOWNTRADING ROKOK TERHADAP PENERIMAAN NEGARA. Fakultas Ekonomi & Bisnis Universitas Wijaya Kusuma Surabaya.

Peter Mahmud Marzuki. (2010). Penelitian Hukum. Kencana Prenada Media Group.

Riant Nugroho. (2017). Public Policy. PT Elex Media Komputindo.

Santoso, A. F., Farida, B., Ninda, G. F., Hibatullah, F. N., & Mufida, N. (2024). Systematic Review?: Pengendalian Tembakau dan Penyakit Arteri Koroner Systematic Review?: Tobacco Control and Coronary Artery Disease. Media Gizi Kesmas, 4.

Septian, T., & Djamaluddin, S. (2022). Pengaruh Kebijakan Earmarking Cukai Hasil Tembakau Terhadap Pelayanan Kesehatan Masyarakat Di Indonesia. Jurnal Perspektif Bea Dan Cukai, 6(2), 82–92.

Siagian, H., Imran, L., Nirawaty, N., M, I. D., & Perwitasari, P. (2024). Analisis Perilaku Merokok, Dampak Kesehatan dan Strategi Pengendalian Tembakau. Jurnal Kesehatan Terapan, 11(1), 29–40.

Soekidjo Notoatmodjo. (2010). Ilmu Perilaku Kesehatan. Rineka Cipta.

Sukanto, S. (2016). Pengantar Penelitian Hukum. Refika Aditama.

Sukirno, S. (2019). Buku Makro Ekonomi Teori Pengantar. In Jakarta.

Survei Kesehatan Indonesia (SKI) 2023 (2023).

Wibi Pangestu Pratama. (2022). Rokok jadi pengeluaran terbesar orang miskin di RI setelah beras.

Bisnis.Com. https://ekonomi.bisnis.com/read/20221212/9/1607662/sri-mulyani-pengeluaran-rokok-orang-miskin-terbesar-setelah-beras

World Health Organization. (2024). WHO global report on trends in prevalence of tobacco use 2000 – 2030.

Yunus, A. (2024). Tindak Pidana Peredaran Rokok Ilegal Perspektif Pertanggung Jawaban Pidana. Aliansi: Jurnal Hukum, Pendidikan Dan Sosial Humaniora.

Yusuf al-Qaradawi, Saifullah M.Yunus Lc., MA, P. . (2022). Perkembangan Fiqh Statis dan Dinamis/Al-Fiqh Al-Islamiy bayna Al-Ashalah Wa Al- Tajdid Edisi Indonesia. In UIN Ar-Raniry Repository. Cita Varia Kreativitas.