Effectiveness of Providing Land and Building Tax Incentives on Individual Taxpayers Owed In Fulfilling Tax Obligations Economic Impact Globally in Makassar City

In this study, entitled "The Effectiveness of Land and Building Tax Incentives on Individual Taxpayers' Compliance Amid Global Economic Impacts in Makassar City", the objective is to examine the implementation of land and building tax incentives for individual taxpayers in fulfilling their tax obligations in the face of global economic disruptions in Makassar. This study also aims to identify the criteria used in determining eligibility for such tax incentives. Beyond ensuring that outstanding tax obligations can still be fulfilled, the research also seeks to determine whether the provision of tax incentives affects the region's locally generated revenue (Pendapatan Asli Daerah) in Makassar. In this context, the study assesses the effectiveness of tax incentives in supporting local revenue. The research employs a normative-empirical legal method, using three types of approaches: the statute approach, the case approach, and the conceptual approach. These approaches are then analyzed through a juridical review and case data of individual taxpayers with outstanding obligations to address the research problem. The expected outcome of this study is to provide insights into how taxpayers with outstanding commitments under the prevailing tax regulations can access tax incentive policies without causing harm to regional finances or engaging in actions that violate existing legal provisions.