In what was a clash of Group H’s top two teams, the game handed the winners the chance to open up a three-point lead on the losers and in turn secure the potentially important better head-to-head record.
A handball by Kaya defender Jalsor Soriano opened the door for Makassar in the 14th minute but a well-worked free kick came to nothing as Muhammad Rachmat’s pass into the penalty area narrowly avoided finding Eero Markkanen just a few yards out from goal.
Just after the quarter hour mark, the home side were handed a dead ball opportunity just outside the penalty box, and saw Kaya captain Jovin Bedic's powerful attempt go inches over the crossbar.
After a barnstorming opening 20 minutes at Pana-ad Park and Football Stadium, the deadlock was eventually broken and, as was the case two weeks ago between these two teams, it was Makassar who opened the scoring.
Dutchman Wiljan Pluim floated an inch-perfect cross onto the head of Rizky Pellu, who couldn’t miss from point-blank range.
And just two minutes later, the Indonesian side doubled their lead after Markkanen was put through on goal, with the Finnish striker beating defender Soriano and firing past the 'keeper from a tight angle.
The Filipino side were handed a way back into the game after Abdulrahman Sulaiman was sent off in the 52nd minute following a second yellow card for bringing down Jordan Mintah just outside the area.
And on 64 minutes, striker Darryl Roberts was unlucky not to halve the deficit after his powerful shot was palmed onto the crossbar by Mokodompit in goal.
With just two minutes to play, Soriano received a straight red card for an infringement involving Taufik Hidayat, before Kaya were awarded a penalty soon after which Bedic converted.
But the home side’s late burst was in vain as Makassar moved three points clear on top of Group H with just two group stage matches remaining.
Kaya will host Laos’ Lao Toyota on Matchday Five in two weeks' time, while Makassar will take on Singapore’s Home United in Indonesia.
