can I use different Apple ID for different users on MacBook?

Each Mac users created on the same Mac can (and preferably should) have their own Apple Account (Apple ID). Each user account is completely independent of the others and so are their Apple Accounts.

So there won't be any interactions between user accounts and Apple Accounts on the same Mac.

Read this support article to learn how to sign in with an Apple Account on various kinds of devices --> Sign in to your Apple Account - Apple Support

For most purposes each user should have their own user account/space on the computer and should sign into iCloud in Settings/Preferences using their account information. In this regard each user has their own completely separate user area set up with their own account.

Add a user or group on Mac - Apple Support

I suspect the main difference would be in setting up Find My. I am the only user of my computer so I can't check this without creating a bunch of accounts etc. Find My identifies a single owner of a piece of hardware. I would think that even on a computer with many users, there will still only be one primary owner. I am not sure how that is established, though possibly it is simply the first person who sets up Find My on the computer.