Comparative Business Law Perspectives on the Digital Excise Stamp Regime for Tobacco Products: Regulatory Lessons from Indonesia and the United States

Carl Augustinus Hothinca Soutihon Tampubolon; Rosa  Agustina; Ningrum Natasya Sirait; Budiman  Ginting; Dinara F.  Abdunayimova

doi:10.30996/jhbbc.v9i1.132646

Authors

Carl Augustinus Hothinca Soutihon Tampubolon Universitas Sumatera Utara, Indonesia
Rosa Agustina Universitas Indonesia, Indonesia
Ningrum Natasya Sirait Universitas Sumatera Utara, Indonesia
Budiman Ginting Universitas Sumatera Utara, Indonesia
Dinara F. Abdunayimova University of Illinois College of Law, United States of America

DOI:

https://doi.org/10.30996/jhbbc.v9i1.132646

Keywords:

business law, digital excise stamps, tobacco

Abstract

The implementation of digital excise stamps on tobacco products can no longer be viewed as an option, but rather as a strategic necessity in responding to the dynamics of modern business and the demands of the digital age. This study aims to analyze the implementation of digital excise stamps on tobacco products by comparing policies in Indonesia and the United States from a business law perspective. This study employs a normative legal research approach, incorporating conceptual, legislative, and comparative legal perspectives. The research results confirm that in Indonesia, implementation is centralized with national data integration through regulations from the Directorate General of Customs and Excise, while in the United States, the policy is decentralized with variations between states. Despite having different approaches, both countries emphasize business law principles such as certainty, transparency, utility, and fairness in the implementation of this system. The study results indicate that the harmonization of technology and regulation is key to the effectiveness of digital excise stamps, alongside challenges related to infrastructure readiness and the education of business owners. This comparison makes a significant contribution to the development of policies that are adaptive, efficient, and responsive to digital transformation in the excise sector, while also supporting fiscal and public health goals within a sustainable business legal framework.

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