Since 1998 Indonesia has been one of the top 5 tobacco producing country. By becoming one of the top 5 tobacco producing country in the world, there are various issues that the tobacco industry is facing. One of the issue is that youth tobacco consumption in the country increases each year, but Indonesia has shown strong commitment towards tobacco control to decrease its consumption amongst youth. Although Indonesia has not ratified the WHO Framework Convention on Tobacco Control, there are regulations that Indonesia has implanted that is related to tobacco control. The regulations that is evaluated in this thesis is the tobacco tax regulation and the health ministry regulations on tobacco control. The relevant data were collected and analyzed based on the normative juridical approach, with the use of Economic Analysis of Law as well. From there, the results show that the current tax regulation and government regulation is not making positive impacts towards youth smokers, instead it is giving the tobacco industry space to widen their products and continue to target youths