Analysis of the Implementation of the MBDK Excise Policy: Effective Efforts to Reduce Diabetes and Obesity Among the Community
Year: 2026
Type: article
Abstract: Changes in modern consumption patterns, characterized by increased consumption of sugar-sweetened beverages (SSBs), contribute to the rise in the prevalence of noncommunicable diseases, particularly obesity and diabetes mellitus. This situation calls for effective public health policy interventions, one of which is the implementation of SSB taxation. This study aims to examine the PSB tax policy as a government instrument to reduce excessive sugar consumption and reduce the risk of related diseases. This study uses a literature review approach with a descriptive-analytical method. Data sources were obtained from national and international journal articles, World Health Organization reports, and government policy documents relevant to sugar consumption, non-communicable diseases, and PSB tax policies. The analysis was conducted through literature selection, grouping of main themes, synthesis of findings, and comparison of policy implementation in various contexts. The results of the study show that MBDK consumption plays a significant role in increasing daily sugar intake and the risk of obesity and type 2 diabetes. The application of MBDK excise tax has been proven to reduce the consumption of sugary drinks, encourage product reformulation by industry, and has the potential to reduce sugar exposure at the population level. However, the effectiveness of the policy is greatly influenced by the excise tariff design, product coverage, and integration with supporting policies such as nutrition education and food labeling. The literature also identifies a number of challenges, including industry resistance, the potential for regressive effects on low-income groups, and limited effectiveness if not accompanied by complementary policies. Therefore, a comprehensive, evidence-based policy approach supported by continuous monitoring and evaluation mechanisms is needed for MBDK taxes to function optimally as a public health instrument. Keywords: SSB-PF taxation, sugar-sweetened beverages, diabetes, obesity, health policy, fiscal intervention
DOI: 10.31849/joels.31581
Language: English
Field: Medicine
Domain: Health Sciences
Open Access status: diamond
OpenAlex ID: W7127049392