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The informants comprised: government officials from the Directorate General of Economic and Fiscal Policy (DGEFS) [7] and the DGCE, selected for their roles in formulating and implementing tobacco excise tariffs academic analysts from Universitas Indonesia (UI) and the Center for Human and Economic Development (CHED) ITB Ahmad Dahlan, providing independent policy and socioeconomic analysis of tobacco excise industry representatives from the Association of Indonesian White Cigarette Producers (GAPRINDO), included to capture producer responses to excise policies tobacco control advocates from the National Commission for Tobacco Control (Komnas PT), representing public health and regulatory perspectives fiscal policy experts from the Danny Darussalam Tax Center (DDTC), contributing technical analysis of excise design and revenue implications consumer perspectives from the Indonesian Consumers Foundation (YLKI) and nine purposively selected active smokers, reflecting diverse socioeconomic backgrounds and smoking preferences to examine heterogeneous downtrading responses