Discourse on the Sugar-Sweetened Beverages Tax in Indonesia: The Multistakeholder and Consumers' Perspectives

Abstract
This study aims to discuss the perspectives of multiple stakeholders on the sugar-sweetened beverages (SSB) tax in Indonesia. The objective is to construct a framework for the applicability of the SSB tax in the Indonesian context, drawing from case studies in other countries and taking into account the perspectives of multiple stakeholders. We employed content analysis for data collection, which involved two steps: a desk study and a focus group discussion (FGD). The desk study examined the relevance of SSB taxation in various selected countries, while the FGD focused on the main opportunities and challenges associated with implementing SSB taxes in Indonesia. Our findings indicated that the Indonesian market for SSB products is similar to the cases studied in other countries. Therefore, implementing a taxation strategy to address price affordability would be an effective approach to controlling SSB consumption. Despite the opportunities for applying SSB taxes in Indonesia, there is a need for greater public awareness, requiring more intensive persuasive and promotional measures. It is also important to carefully consider anticipatory measures to
mitigate potential interference from the industry