Table 1

Cigarette excise tax in Indonesia, 2009 – 2012

Cigarette type	Tier	Production volume (stick/year)	2009		2010		2011	2012
Cigarette type	Tier	Production volume (stick/year)	MRP* (IDR† /stick)	Excise tariff (IDR† /stick)	MRP* (IDR† /stick)	Excise tariff (IDR† /stick)	Excise tariff (IDR† /stick)	MRP* (IDR† /stick)	Excise tariff (IDR†/stick)
Machine-made clove cigarette (Sigaret Kretek Mesin/SKM)	I A	>2 billion	>660	290	>660	310	325	>660	355
	I B		630–660	280	630–660	300	315	630–660	345
	I C		600–630	260	600–630	280	295	600–630	325
	II A	≤2 billion	>430	210	>430	230	245	>430	270
	II B		380–430	175	380–430	195	210	>430	270
	II C		374–380	135	374–380	155	170	374–430	235
Machine-made non-clove cigarette (Sigaret Putih Mesin/SPM)	I A	>2 billion	>600	290	>600	310	325	>375	365
	I B		450–600	230	450–600	275	295
	I C		375–450	185	375–450	225	245
	II A	≤2 billion	>300	170	>300	200	215	>300	235
	II B		254–300	135	254–300	165	175	254–300	190
	II C		217–254	80	217–254	105	110	217–254	125
Hand-made clove cigarette (Sigaret Kretek Tangan/SKT)	I A	>2 billion	>590	200	>590	215	235	>590	255
	I B		550–590	150	550–590	165	180	>590	255
	I C		520–550	130	520–550	145	155	520–590	195
	II A	0.5–2 billion	>379	90	>379	105	110	>379	125
	II B		349–379	80	349–379	95	100	349–379	115
	II C		336–349	75	336–349	90	90	336–349	105
	III A	≤0.5 billion	³ 234	40	>234	65	65	>234	75

Source: Authors’ compilation from the Indonesian Ministry of Finance Decree on Tobacco Taxes 2008–2011.
IDR, Indonesian Rupiah; MRP, manufacturer retail price.