Potensi Penerimaan Cukai Minuman Berpemanis dari Gaya Hidup Generasi Z (Studi pada Mahasiswa Fakultas Vokasi Universitas Sumatera Utara)

Abstract

The Covid-19 pandemic has reduced state revenue, prompting the government to implement economic recovery strategies through excise expansion, including plans to impose excise on Sugar-Sweetened Beverages (SSBs). This excise aims to increase state revenue while controlling consumption to reduce the prevalence of non-communicable diseases such as diabetes and obesity, particularly among Generation Z. Students Faculty of Vocational at Universitas Sumatera Utara, most of whom belong to Generation Z, tend to have lifestyles closely associated with the consumption of SSBs. This study aims to examine the potential excise revenue from this consumption pattern and explore students' responses to the policy. This study aims to examine the potential revenue from SSB excise based on the consumption patterns of Generation Z students Faculty of Vocational at Universitas Sumatera Utara, as well as to assess the effectiveness of excise policy in controlling such consumption. The method used is a descriptive qualitative approach through in-depth interviews with students as the primary respondents. Data were analyzed to observe the frequency of SSB consumption and their awareness of the excise policy. The findings show that most students regularly consume SSBs, heavily influenced by peers and mass media. A simulated excise tariff indicates a potential revenue of IDR 223.6 million per year from this group. The excise policy is considered potentially effective if supported by health education and transparency in the use of excise funds to gain public acceptance.