LEGAL PROTECTION OF TOBACCO FARMERS’ RIGHT TO A DECENT LIVELIHOOD FROM THE PERSPECTIVE OF HIGH CIGARETTE EXCISE TAX POLICY
Keywords:
Legal Protection; Tobacco Farmers; Cigarette Excise Tax RatesAbstract
The tobacco industry is a strategic sector in the Indonesian economy that contributes to government revenue through excise tax policies and serves as a source of livelihood for the community, including tobacco farmers. However, the government’s policy of raising cigarette excise tax rates—as a tool to control tobacco consumption and increase government revenue—has implications for the economic sustainability of tobacco farmers. Significant increases in excise tax rates have the potential to reduce industrial demand for tobacco raw materials, put downward pressure on the selling price of the harvest, and create uncertainty regarding farmers’ incomes. These conditions raise legal issues regarding the protection of tobacco farmers’ rights to a decent standard of living, as guaranteed by the principle of protecting the economic and social rights of the people. This study aims to analyze the legal protection of tobacco farmers’ right to a decent livelihood from the perspective of high cigarette excise tax policies and to examine the balance between tobacco consumption control policies and the protection of farmers’ welfare. The research method employed is normative legal research using a statutory approach and a conceptual approach. This study utilizes primary, secondary, and tertiary legal sources, analyzed using a descriptive-analytical approach. The results indicate that the policy of increasing cigarette excise tax rates has a legitimate basis as a fiscal and public health policy; however, its implementation must still uphold the principles of justice and protection for directly affected groups, particularly tobacco farmers
Downloads
References
Ahsan, A., Ali, P. B., Rahmayanti, K. P., Siahaan, R. G. M., & Amalia, N. (2023). A collaborative governance model: Mitigation strategies for farmers and tobacco industry workers in Indonesia. University of Indonesia Press.
Aulana, M. S., Salsabila, A., Hardini, F. D., Aji, A. W., & Putra, A. A. (2025). The failure of the tax system to curb the circulation of illegal cigarettes in Indonesia. Journal of Business and Taxation (Bijak), 7(1), 71–79. https://doi.org/10.26905/j.bijak.v7i1.15051
Astri, Y. A., & Yopan, M. (2025). Digital excise stamps: A systematic literature review, potential, and challenges in combating illegal cigarettes in Indonesia. Research and Accounting Journal, 9(2), 1383–1406. https://doi.org/10.33395/owner.v9i2.2682
Fadlian, A. (2020). Criminal liability within a theoretical framework. Positum Law Journal, 5(2), 10–19. https://doi.org/10.35706/positum.v5i2.5556
Farhatunnissa, F., Amanita, A., & Andayani, L. (2023). Analysis of the implementation of excise tax stamp policies on tobacco products to reduce smoking prevalence in West Java. Rechtswetenschap: Law Student Journal, 1(1).
Harahap, A. R., Anam, S., & Erwin, R. (April 2025). A legal review of the distribution of untaxed cigarettes on e-commerce platforms based on Law No. 39 of 2007 on Excise Taxes. In National Seminar on Tourism and Entrepreneurship (SNPK) (Vol. 4, pp. 990–1001).
Ismail, R. R. (2026). Criminal Offenses Related to the Sale of Untaxed Cigarettes via Online Marketplaces: A Study. Journal of Community Service and Educational Research, 4(3), 15882–15891. https://doi.org/10.31004/jerkin.v4i3.4567
Maulana, H., Syamsuadi, A., & Hartati, S. (2023). The effectiveness of monitoring illegal cigarettes at the Riau Provincial Office of the Directorate General of Customs and Excise. SUMUR: Journal of Social Humanities, 1(1), 10–17. https://doi.org/10.58794/sumur.v1i1.464
Norholis, M., Borman, M. S., Taufik, M., & Sidarta, D. D. (2023). A legal analysis of law enforcement against perpetrators of illegal cigarette distribution in Indonesia. Lex Journal: Studies in Law and Justice, 7(1), 315–338. https://doi.org/10.25139/lex.v7i1.11782
Pradifta, F. S. P., Galih, Y. S., Hardiman, D. M., & Prasetiya, W. S. (2024). Law enforcement against the criminal offense of distributing cigarettes without excise stamps in relation to Article 54 of Law No. 39 of 2007 on Excise in Tasikmalaya. Pustaka Galuh Justisi, 2(2), 218–234.
Putri, A., & Addiansyah, M. N. R. (2026). Evaluation of the impact of tobacco excise revenue-sharing funds on the welfare of cigarette workers in Kudus. Journal of Public Administration and Policy, 11(1), 1–21.
Rodhiah, P. B. A., Sukarja, D., & Lubis, T. M. (2026). The role of the law in addressing potential economic leakage resulting from the increase in cigarette excise taxes following the implementation of Minister of Finance Regulation No. 97 of 2024. Didaktik: Scientific Journal of PGSD STKIP Subang, 12(02), 215–229.
Syahputra, M. A. F., Fardiansyah, A. I., Siswanto, H., Fakih, M., & Kasmawati, K. (2026). Criminal liability of perpetrators of illegal cigarette distribution from the perspective of the Excise Law. At-Tasyrih: Journal of Islamic Education and Law, 12(1), 473–482.
Tampub, C. A. H. S., Sukarja, D., & Azwar, T. K. D. (2024). Cigarette excise: Between state revenue and global demands. Sehasen Law Journal, 10(1), 31–38.
Yaqin, A., Ridho, M. I., & Uluf, W. T. (2025). The socioeconomic dynamics of tobacco farmers in Indonesia: A study of welfare and sustainability. I'THISOM: Journal of Islamic Economics, 4(1), 574–584.
Yasinta, R. A., Mohammad, M., Subroto, G., Wahyono, S., & CAS, I. M. (2023). A legal analysis of the legal consequences of illegal cigarettes on tobacco excise revenue-sharing funds as viewed under Law No. 39 of 2007 on Excise Taxes. Journal of Law and Public Administration, 1(2), 57–70.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Berlia Aura Akhtar Shakila, Merline Eva Lyanthi (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
