Duti eksais terhadap minuman bergula (cukai SSB) dikenakan untuk mengurangkan penggunaan gula berlebihan di kalangan masyarakat. Justeru, objektif kajian ini adalah untuk mengkaji kesan pelaksanaan duti eksais terhadap minuman bergula dari pandangan pengguna. Justeru, kajian ini mengaplikasikan kaedah kualitatif iaitu temubual terhadap informan dalam kalangan belia yang tinggal di Lembah Klang. Rakaman perbualan tersebut akan dibuat transkripsi. Seterusnya, data transkripsi perbualan akan diimport ke dalam perisian NVIVO bagi tujuan proses pengekodan dan analisis. Memandangkan kajian ini menggunakan teknik temubual, maka kesan pelaksanaan cukai gula terhadap kebajikan golongan belia yang merupakan golongan produktif dapat diperhalusi. Dapatan kajian menunjukkan majoriti pengguna sedar tentang kelebihan pelaksanaan cukai ini. Malah, cukai ini dilihat mampu menyedarkan pengguna untuk mengambil gula pada kadar yang optimum. Cukai ini turut menyebabkan peningkatan harga produk terbabit. Lantas kebanyakan pengguna mengurangkan pembelian minuman daripada kebiasaan. Pengeluar juga dilihat mengubah formula kandungan produk mereka dengan mengurangkan gula supaya produk tersebut tidak dikenakan cukai ke atas minuman bergula. Rentetan itu, cukai gula ini perlu sentiasa dikaji terutama dari segi asas cukai dan kadar cukai ke arah pembentukan kesihatan awam yang lebih baik tanpa menjejaskan kebajikan pengguna. Malah, ia dapat membantu mengurangkan perbelanjaan kesihatan dan menambah berkualiti buruh dalam pasaran.

Kata kunci: Duti eksais; gula; kualitatif; Lembah Klang; belia

Abstract: Excise duty on sugary drinks (SSB tax) is imposed to reduce the consumption of excess sugar among the public. Thus, the objective of this study is to examine the impact of the implementation of excise duty on sugary drinks from the consumer's point of view. Therefore, this study applies a qualitative method, namely interviews with informants among youth living in the Klang Valley. The recording of the conversation will be transcribed. Next, the conversation transcription data will be imported into NVIVO software for the purpose of the coding and analysis process. Since this study uses the interview technique, the effect of the implementation of the sugar tax on the welfare of the youth who are the productive group can be refined. The findings of the study show that majority of the consumers are aware and understand the implementation of the tax on sugary drinks. In fact, this tax is seen to be able to make consumers aware to consume sugar at an optimal rate. This tax also causes an increase in the price of the product. Thus, most users reduce the purchase of drinks than usual. Therefore, this sugar tax needs to be constantly studied especially in terms of the tax base and tax rate towards the formation of better public health without affecting the welfare of consumers. In fact, it can help reduce health expenses and increase the quality of labour in the market.

Keywords: Excise duty; sugar; qualitative; Klang Valley; youth

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