<![CDATA[Tax incentives are frequently used to attract investment into Indonesia's Special Economic Zones (SEZs), including tourism-oriented areas such as Mandalika in Central Lombok. While such incentives may stimulate investment, employment, and infrastructure development, they also reduce potential tax revenue and raise questions concerning who ultimately benefits from fiscal concessions. This article examines the tax justice implications of investment incentives in the Mandalika Special Economic Zone. Using normative juridical research and policy analysis, the study evaluates tax incentives, investment regulation, local revenue, employment effects, and community benefits. The article argues that tax incentives should be justified not merely by the amount of investment generated but by measurable public and regional benefits. Where tax expenditures primarily benefit investors while local communities receive limited improvements in income, employment, infrastructure, or public services, the legitimacy of such incentives becomes questionable. The study proposes a regional tax justice framework requiring transparency of tax expenditures, measurable benefit-sharing obligations, periodic evaluation, and community-oriented performance indicators. The article concludes that investment incentives in Mandalika should be governed by principles of proportionality, accountability, and distributive justice so that fiscal concessions generate tangible benefits for the Central Lombok community.]]>
