ANALISIS VISIBILITY EKSTENSIFIKASI CUKAI TERHADAP BEDAH KOSMETIK DI INDONESIA

The aspiration to appear aesthetically pleasing is a universal human desire. The considerable business potential in the care and beauty sector aimed at aesthetics demonstrates the potential for state revenue from the excise sector, including, for example, revenue from cosmetic surgery procedures. The characteristics of cosmetic surgery, which can be classified into non-essential needs and tertiary consumptive, influence this phenomenon. It is therefore unsurprising that several countries, including the United States, South Korea, and the Philippines, impose excise or taxes on this procedure. The objective of this research is to assess the viability of cosmetic surgery as a potential excise object, with a particular focus on the aspects of public policy testing. A qualitative research method with a descriptive exploratory approach was employed, utilizing secondary data. The results demonstrated that, based on public policy testing reviewed from five aspects, namely, philosophical, legal, socio-economic, benchmarking, and operational, there is potential for cosmetic surgery to be designated as one of the new excise objects. It is anticipated that the implementation of an excise tax on cosmetic surgery will prove an effective means of addressing the issue of illegal cosmetic surgery practices and of promoting fairness and balance in the consumption of cosmetic surgery. Keywords: Cosmetic Surgery, Excise, Excise Expansion, Aesthetics, Policy Test