Government Delays Sweetened‑Drink Tax, Shifts to Coal Export Duty

Finance Minister Purbaya announced the postponement of the sweetened‑drink excise (MBDK) until the second half of 2026. The decision comes as the government evaluates a coal export duty. Implementation will depend on Indonesia’s economic growth.

Value‑Added Tax (VAT) refunds for coal exporters have surged to about IDR 25 trillion annually after the Job Creation Law reclassified coal as taxable goods. Authorities also found that used‑clothing importers in bulk packs (bal‑pres) have filed nil tax returns, indicating non‑payment. Meanwhile, the carbon tax remains delayed pending the readiness of a carbon market mechanism.

Should the economy grow above 6 %, the MBDK excise could be imposed in the latter half of 2026, increasing costs for beverage producers. A coal export duty and carbon‑tax framework would affect state revenue and mining profitability. Strengthened tax oversight on used‑clothing imports aims to improve taxpayer compliance.