Journal of Social Science and Human Research Studies (JSSHRS) · Research article · Open access
Fiscal Decentralization and Tobacco Control Financing: Evidence from Smoke-Free Policy Implementation in Indonesia
Halik Sidik, Evelyn B. Valencia
31 March 2026 · Vol. 2, Issue 3, pp. 310-314
DOI: 10.65150/EP-jsshrs/V2E3/2026-18
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What is this article about?
Tobacco consumption remains a major public health concern globally due to its significant contribution to the burden of non-communicable diseases and associated economic costs. In decentralized governance systems, the effectiveness of tobacco control policies is influenced not only by regulatory frameworks but also by fiscal commitment and institutional capacity at subnational levels.
Article at a glance
- Published
- 31 March 2026
- Volume / issue / pages
- Vol. 2, Issue 3, pp. 310-314
- ISSN
- 3051-3561 (online) · 3051-3553 (print)
- Licence
- CC BY 4.0 — free to read and reuse with attribution
- Peer review
- Double-blind, at least two independent reviewers
- Publisher
- EP Journals Group
Abstract
Tobacco consumption remains a major public health concern globally due to its significant contribution to the burden of non-communicable diseases and associated economic costs. In decentralized governance systems, the effectiveness of tobacco control policies is influenced not only by regulatory frameworks but also by fiscal commitment and institutional capacity at subnational levels. This study aims to examine the relationship between tobacco-related fiscal transfers and the implementation of smoke-free policies across regional governments in Indonesia. A quantitative research design employing panel data analysis was used to evaluate fiscal allocation patterns and policy implementation dynamics during the period 2023–2025. Secondary data were obtained from national fiscal reports, regional budget documents, and administrative policy records. The findings indicate that although tobacco excise revenue transfers increased overall, regional commitment to allocating budgets for smoke-free policy implementation remained uneven. Econometric estimation demonstrates that tobacco revenue transfers and regional tobacco tax income significantly influence policy implementation commitment, while institutional capacity moderates the effectiveness of fiscal resource utilization. These results highlight the importance of strengthening fiscal health governance mechanisms, including performance-based intergovernmental transfers and integrated policy coordination, to ensure that tobacco tax revenues effectively support preventive health interventions and contribute to improved population health outcomes.
Keywords: tobacco taxation, fiscal decentralization, smoke-free policy, public health financing, health governance
Cite this article
Halik Sidik, & Evelyn B. Valencia (2026). Fiscal Decentralization and Tobacco Control Financing: Evidence from Smoke-Free Policy Implementation in Indonesia. Journal of Social Science and Human Research Studies, 2(3), 310-314. https://doi.org/10.65150/EP-jsshrs/V2E3/2026-18
@article{Halik2026,
title = {Fiscal Decentralization and Tobacco Control Financing: Evidence from Smoke-Free Policy Implementation in Indonesia},
author = {Halik Sidik and Evelyn B. Valencia},
journal = {Journal of Social Science and Human Research Studies},
year = {2026},
volume = {2},
number = {3},
pages = {310-314},
doi = {10.65150/EP-jsshrs/V2E3/2026-18},
url = {https://doi.org/10.65150/EP-jsshrs/V2E3/2026-18}
}Questions about this article
Who wrote this article?
Halik Sidik, Evelyn B. Valencia.
Where and when was it published?
In Journal of Social Science and Human Research Studies, Volume 2, Issue 3, pages 310-314, published by EP Journals Group on 31 March 2026.
Is this article free to read?
Yes. It is open access under a Creative Commons Attribution 4.0 (CC BY 4.0) licence, so anyone can read, share and reuse it with attribution.
What is the DOI of this article?
10.65150/EP-jsshrs/V2E3/2026-18 (https://doi.org/10.65150/EP-jsshrs/V2E3/2026-18).
How do I cite this article?
APA: Halik Sidik, & Evelyn B. Valencia (2026). Fiscal Decentralization and Tobacco Control Financing: Evidence from Smoke-Free Policy Implementation in Indonesia. Journal of Social Science and Human Research Studies, 2(3), 310-314. https://doi.org/10.65150/EP-jsshrs/V2E3/2026-18
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