The Discourse on Sugar-Sweetened Beverages Tax Implementation in Indonesia: What Should Be Concerned?

The discourse of Sugar-Sweetened Beverages (SSB) tax implementation has been discussed in Indonesia in recent years. But it was debatable. The industrial sector said this policy can decrease the community consumption that can affect the economy, especially during the Covid-19 pandemic. But on the other hand, the health sector agrees with this policy because it can decrease obesity and metabolic syndrome risk. If the SSB tax policy is to be implemented, it is necessary to pay attention to several things so that the goal of reducing sugar consumption can be achieved. This article aims to analyze the benefit, challenges of SSB implementation in Indonesia, and the recommended strategies to achieve policy goals. This article was literature review research from many journals in ProQuest, Google Scholar, Scopus databases and articles related to SSB tax implementation. Based on the research in many countries, sugar tax can reduce sugar consumption, but the effectiveness of SSB tax implementation should be considered in Indonesia. If this policy will be implemented it must consider the policy goals and achievement indicator, resources, implementers commitment, food culture in Indonesia, health literacy, maximum doses of sugar regulation, and collaboration between many stakeholders. Education about the health benefit of reduction in sugar consumption also must be done. So that, the goals of sugar tax implementation can be achieved.