Analisis Manfaat Dan Biaya Kebijakan Fiskal Countercyclical Pada Masa Pandemi Covid-19 Provinsi Sulawesi Selatan

This research aims to explore how the provision of Motor Vehicle Tax incentives and Motor Vehicle Transfer Fees affects regional revenues in South Sulawesi Province and this research also focuses on the successful implementation of tax incentives and the obstacles faced by conducting interviews with parties involved in implementing incentive policies tax. This research uses a qualitative descriptive approach with a cost-benefit analysis type of research, namely looking at a broader perspective on the situation of existing taxpayers. The data analysis method in this research uses the Miles and Huberman Model. The results of the research show that the implementation of the Countercyclical Fiscal Policy by the South Sulawesi government in the form of providing incentives for PKB and BBBNKB motor vehicles during the 2019-2021 period shows that the realization of the growth from these two sources is greater than the target amount in 2019 & 2020, while in 2021 it shows The realization amount is smaller for the Motor Vehicle Tax type, namely the realization amount is smaller than the target amount. This is due to changes in the form of the Fiscal Incentive policy implemented by the South Sulawesi Regional Government in 2021.