Table 1

Cigarette excise tax structure in Indonesia

TypeGroup 2018–2019 2020
HJE (Rp)Excise (Rp)HJE (Rp)Excise (Rp)
Kretek cigarettesMachine rolled (SKM) I11205901700740
II8953851275470
715–8953701020–1275455
Hand rolled (SKT) I12603651460425
890–12602901015–1460330
II470180535200
III400100450110
White cigarettesMachine rolled (SPM) I11306251790790
II9353701485485
640–9353551015–1485470
  • Source: Ministry of Finance (MoF) Regulation No 146/PMK.010/2017 and Regulation No 152/PMK.010/2019.

  • HJE, Harga Jual Eceran; SKM, Sigaret Kretek Mesin; SKT, Sigaret Kretek Tangan; SPM, Sigaret Putih Mesin.