The five largest cigarette consuming nations are China, Indonesia, Russa, US and Japan. (Tobacco-Free Kids, 2018) Cigarettes manufactured in Indonesia are unique to the sales market being a blend of tobacco and cloves, made from a spice that makes a smooth blend and aroma of cigarette. The city called Bandung, Southwest of Java Indonesia, places second in the tobacco industry of “prevalence’s” of familiarity/acceptance in Southeast Asia.

In the early ’90s, households were spending more money on tobacco then they were in household goods, such as food, clothing, footwear, most importantly, medical and education. In the early ’70s study shows that a population of 49% or males and %5 of females within the Java area show that smoking starts from – 15 years of a younger age, 50% of men doubled to 80% by the ’90s, the rates were likely to increase by another 63% due to the population of smokers being brought up within these areas of young smoking families. (CATHERINE REYNOLDS 1999)
The age standard is stating at 15years of age which is made up of 39.5% In 1985 a Jakarta study found that 49% of boys and 9% of girls aged 10–14 were daily smokers. World Health Organisation. While the legal minimum age for smoking in Indonesia is 18 years old, the industry remains mostly unregulated, particularly in more remote parts of the county. (ABC, Tasha Wibawa, 2019) Among these studies, it shows that smoking was inversely related to education. Those who had completed high school or college training were less likely to smoke.

https://www.abc.net.au/news/2019-09-01/indonesian-child-smoking-1/11450792
About 80% of the world’s smokers live in low – middle-income countries. Tobacco in Indonesia’s government is the largest source of revenue it has not only fueled by affordability which plays a crucial role in its economy, In 2018 cigarettes brought 153 trillion rupiah, nearly 96% of the national excise total, Being 10% of the government’s revenue. (ABC, Tasha Wibawa, 2019)
The Indonesian political cycle has made it difficult to see the long-term effects and economic cost of cigarettes, instead it priorities the yearly economic gains, Mr Ahsan said.
The highest tax revenue is obtained in Bandung, West Java which is the highest smoking prevalence in Indonesia. While smoking is a leading cause of death in Indonesia, Tobacco consumption can kill more than 7 million people every year; at least 214,00 people die each year in Indonesia, approximately 19% male and &% Male.

Unless effective tobacco control measures are implemented in low- and middle-income countries, the burden of tobacco-related death and disease in those countries will continue to increase (tobaccocontrol, 1995)
Indonesia has introduced a concept on cigarette tax called Earmarking Tax, and this can be a beneficial government tax where the revenue from a particular tax is kept separate from general revenue, Tobacco tax is one of the efforts to control tobacco use. (Robert Carling 2007) The study states it has a favourable impact taxes are used to control tobacco, health promotion and health-related activities. ( Jurnal Ilmu Sosial dan Ilmu Politik, 2019)
Australia, Brazil, and other countries that have implemented the most advanced tobacco control laws globally are almost entirely offset by the increasing consumption in many countries with weaker tobacco control regulations. The Tobacco Atlas 2019, Drope J, Schluger N, Cahn Z, Drope J, Hamill S, Islami F, Liber A, Nargis N, Stoklosa M. 2018. The Tobacco Atlas. Atlanta: American Cancer Society and Vital Strategies https://tobaccoatlas.org/topic/consumption/
The study states 'to reduce worldwide smoking prevalence by 30 per cent in 2025, countries are exhorted to fully implement the Framework Convention on Tobacco Control (FCTC).' The World Health Organization's first public health treaty calls on countries to implement proven strategies to reduce tobacco use, including higher tobacco taxes, 100 per cent smoke-free laws, ample, graphic health warnings, and comprehensive bans on tobacco advertising, promotion and sponsorships. (Southeast Asia Tobacco Control Alliance 2016)
World Health Organisation. Tobacco or health: a global status report—Indonesia. Geneva: WHO, 1998.
Tobacco-Free Kids 2018, THE GLOBAL CIGARETTE INDUSTRY, view online 27 November,
https://www.tobaccofreekids.org/assets/global/pdfs/en/Global_Cigarette_Industry_pdf.pdf
ABC, Tasha Wibawa 2019, Tackling Indonesia’s smoking addiction a ‘double-edged sword, online article, viewed 20 November https://www.abc.net.au/news/2019-09-01/tackling-indonesias-smoking-addiction-harder-than-it-seems/11430638
Tabacco Control 1995, Prevalence of cigarette smoking in rural area of West Jave, Indonesia, online publication, Viewed on 27 November https://tobaccocontrol.bmj.com/content/tobaccocontrol/4/4/335.full.pdf
Jurnal Ilmu Sosial dan Ilmu Politi, Volume 23, Issue 1, July 2019 (45-58), The Implementation of Earmarking Tax policy on Cigarette Tax in West Jave Province, Online article, Viewed online 27 November, https://jurnal.ugm.ac.id/jsp/article/view/41485/pdf
Robert Carling 2007, Tax Earmarking Is It Good Practice? online booklet, viewed on 20 November, https://www.cis.org.au/app/uploads/2015/07/pm75.pdf
The Tobacco Atlas 2019, Drope J, Schluger N, Cahn Z, Drope J, Hamill S, Islami F, Liber A, Nargis N, Stoklosa M. 2018. The Tobacco Atlas. Atlanta: American Cancer Society and Vital Strategies https://tobaccoatlas.org/topic/consumption/
Southeast Asia Tobacco Control Alliance 2016, Online article, Viewed on 23 November, https://seatca.org/ctfk-worlds-largest-tobacco-use-study-shows-vast-scope-of-tobacco-epidemic/