Indonesia's Tax Policies: A Delicate Balance

Cukai Rokok and Cukai Minuman Berpemanis dalam Kemasan

The Indonesian government has made the decision not to increase the cukai rokok in 2026 ¹

, a move that is expected to have a positive impact on the tobacco industry. Additionally, the government has postponed the implementation of cukai minuman berpemanis dalam kemasan, which was initially planned to be introduced in 2026 ¹

Source 1

https://nasional.kontan.co.id/news/cukai-rokok-tak-naik-pada-2026-pemerintah-optimalkan-penerimaan-negara-lewat-ini

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Bea Keluar Batu Bara: A Tiered Tariff System

Meanwhile, the government is planning to implement a bea keluar batu bara with a tiered tariff system ranging from 5% to 11% ²

. This system will be based on the fluctuating price of coal in the global market. The lowest tariff of 5% will be applied when the coal price is below a certain level, while the highest tariff of 11% will be applied when the price exceeds a certain threshold ²

Source 2

https://ekonomi.bisnis.com/read/20251231/9/1940804/bocoran-tarif-bea-keluar-batu-bara-2026-skema-berjenjang-5-11

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Optimizing State Revenue and Maintaining Economic Stability

The government's decision to implement the bea keluar batu bara is expected to generate significant revenue for the state ²

. The target revenue from this tax is estimated to be around Rp20 trillion ²

Source 2

https://ekonomi.bisnis.com/read/20251231/9/1940804/bocoran-tarif-bea-keluar-batu-bara-2026-skema-berjenjang-5-11

. However, the government must also ensure that the implementation of this tax does not negatively impact the coal industry or the overall economy.