On 14 July 2025, the Director General of Customs and Excise at the Ministry of Finance, Djaka Budhi Utama, announced that the Directorate General of Economic and Fiscal Strategy (DJSEF) is in the process of developing a scheme for the implementation of excise duties on packaged sweetened beverages (MBDK). The government will provide further details on the progress of the MBDK tax implementation plan. Furthermore, the Ministry of Finance is in the process of developing a plan to implement a tax on processed sodium-containing food products (P2OB), which is one of the administrative policies included in the national revenue management programme for 2026.
The government has once again proposed the imposition of MBDK excise tax in the 2026 State Budget Draft (RAPBN). The revenue target set for this policy is IDR 6 trillion. The Chairman of Commission XI, Mukhamad Misbakhun, has announced that MBDK will become a new excise tax object as part of the strategy to expand the scope of excisable goods (BKC). The BKC expansion will include new excise objects, such as sweetened beverages in packaging (MBDK), and the expansion of the export duty revenue base, including gold and coal products. The proposal to impose MBDK excise has been circulating since 2020, when Commission XI approved MBDK and plastic as new excise objects. In 2023, the government set a target for MBDK excise revenue for 2024 at IDR 4.3 trillion, but the policy has yet to be implemented.
