Upik Mutiara, Ahmad, Franky Ariyadi, Syafrijal, Safrin Salam
This paper explains the author's view of the state-used tobacco product excise revenue to cover the budget deficit for national health insurance. Furthermore, this is with the perspective of human rights and the fulfillment of health rights during the COVID-19 pandemic. The research method used is juridical normative or doctrinal research, which raises legal issues in the form of conflict of norms that exist in the implementation of the objectives of Law no. 39 of 2007 concerning Amendments to Law Number 11 of 1995 concerning Excise, and implementing regulations related to the implementation of the Tobacco Excise Production Sharing Fund work program towards the contribution of these funds to protecting public health and relating it to the human rights of the health sector when COVID-19 is still endemic. The author views this as a contradiction in terms. This research shows that there is a contradictory side, namely between the objectives in the field of fulfilling the national health rights which want to achieve the Health Law, with the objectives of the Excise Law and its implementing regulations that still side with industries.