"Kebijakan Cukai Konsumsi Minuman Berpemanis dalam Kemasan (MBDK) dalam Mengendalikan Masalah Kesehatan: Tinjauan Literatur Sistematis dan Meta Analisis" by Risky Kusuma Hartono and Fitria Aryani Susanti
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Abstract

Globally, the consumption of sugar-sweetened beverages (SSBs) has increased by nearly 16%. The imposition of taxes on sugary drinks is considered one of the strategic measures to control diseases associated with their consumption. This study aims to conduct a meta-analysis of the correlation between SSB taxation and health issues. The systematic review and meta-analysis were carried out following the Preferred Reporting Items for Systematic Reviews and MetaAnalyses (PRISMA) guidelines. Literature from various countries published since January 1, 2014, was collected using databases such as Google Scholar, PubMed, and Science Direct. The meta-analysis process was performed using a funnel plot. A total of 44 articles meeting the criteria and relevance were selected for the meta-analysis. The highest implementation rate of SSB taxation was 60%, while the lowest was 7%, with an average tax rate of 20% across 20 states. The results of the meta-analysis demonstrated a significant positive relationship between SSB taxation and the prevalence of overweight (0.17, 95% CI: 0.09 to 0.25), obesity (0.23, 95% CI: 0.10 to 0.35), diabetes (0.16, 95% CI: 0.01 to 0.31), cancer (0.12, 95% CI: -0.06 to 0.28), heart disease (0.12, 95% CI: -0.03 to 0.26), and dental caries (0.37, 95% CI: -0.05 to 0.68). However, no significant association was found between SSB taxation and stroke prevalence (0.02, 95% CI: 0.01 to 0.04). This study highlights a significant positive association between the imposition of taxes on sugary beverages and the high prevalence of health problems such as overweight, obesity, diabetes, cancer, heart disease, and dental caries, while the relationship with stroke prevalence was insignificant. The study recommends policymakers formulate and enhance the effectiveness of SSB taxation policies.

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Bahasa Abstract

Secara global, konsumsi minuman berpemanis dalam kemasan (MBDK) mengalami kenaikan hampir 16%. Pengenaan cukai pada minuman berpemanis dianggap sebagai salah satu langkah strategis pengendalian penyakit akibat konsumsi gula. Penelitian ini bertujuan untuk melakukan meta-analisis keterkaitan antara penerapan cukai MBDK dan permasalahan kesehatan. Tinjauan sistematis dan meta-analisis ini dilakukan sesuai dengan pedoman pelaporan untuk Tinjauan Sistematis dan Meta-analisis (PRISMA). Literatur yang digunakan dicari dari berbagai negara sejak 1 Januari 2014, dengan menggunakan database Google Scholar, PubMed, dan Science Direct. Proses meta-analisis dilakukan menggunakan funnel plot. Sebanyak 44 artikel yang memenuhi kriteria dan relevansi dipilih untuk meta-analisis. Persentase tertinggi penerapan cukai MBDK adalah 60%, sedangkan yang terendah 7%, dengan rerata cukai yang diterapkan di 20 negara bagian mencapai 20%. Hasil meta-analisis menunjukkan adanya hubungan positif yang signifikan antara penerapan cukai MBDK dan prevalensi overweight (0,17 dengan 95% CI 0,09 hingga 0,25), obesitas (0,23 dengan 95% CI 0,10 hingga 0,35), diabetes (0,16 dengan 95% CI 0,01 hingga 0,31), kanker (0,12 dengan 95% CI -0,06 hingga 0,28), penyakit jantung (0,12 dengan 95% CI -0,03 hingga 0,26), dan karies gigi (0,37 dengan 95% CI -0,05 hingga 0,68). Sementara itu, tidak ditemukan hubungan signifikan antara cukai MBDK dan prevalensi stroke (0,02 dengan 95% CI 0,01 hingga 0,04). Penelitian ini menunjukkan adanya hubungan positif yang signifikan antara pengenaan cukai MBDK dan tingginya prevalensi masalah kesehatan seperti overweight, obesitas, diabetes, kanker, penyakit jantung, dan karies gigi, sementara hubungan dengan prevalensi stroke tidak signifikan. Penelitian ini menyarankan kepada pembuat kebijakan untuk merumuskan dan meningkatkan efektivitas kebijakan cukai MBDK.

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