Source
You can find Makima's kit on the official NIKKE Twitter.
Disclaimer
A review for Makima will be released once we will actually be able to see her in action and test her ourselves. The first impressions are based solely on analyzing her skills.
We also enabled her skills on her profile, so you can check them there.
Makima details
Manufacturer: Abnormal
Weapon: SMG
Element: Water
Burst Type: 2
Class: Defender
Rarity: SSR
Makima skills

Skill 1 - Show Me What You Got
■ Activates when attacked 20 time(s). Affects all allies.
Reloading Speed ▲ 36.96% for 10 sec.
DEF ▲ 14.78% for 10 sec.
That's a pretty massive Reloading Speed boost to all allies, but it only triggers when Makima gets hit 20 times. Considering how her Taunt works, you should be able to trigger it pretty often, but honestly, the issue is that Tanks in NIKKE struggle to survive under high deficits.
Skill 2 - Seems I've Been Noticed
■ Activates after landing 120 normal attack(s). Affects self.
Attract: Taunt all enemies for 3 sec.
■ Activates when taking lethal damage. Affects self.
Gains indomitability for 7 sec. Activates 1 time(s) per battle.
Cooldown of Burst Skill ▼ 11.58 sec.
A full-screen Taunt - the worst kind of Taunt in NIKKE because it equals certain death. So guess that's why the devs paired it with a cheat death mechanic that keeps Makima alive for 7 seconds when her HP reaches 0. The issue is, the cheat death can only trigger once per battle, which means that while Makima will survive the first screen-wide Taunt, the second one will most likely kill her. Well, at least in PVE.
As for PVP this skill has a chance to make Makima very very annoying in the Arena.
Burst Skill - Can You Be Quiet?
Cooldown - 20 seconds
■ Affects self.
Gain Pierce for 10 sec.
Recover 34.02% of attack damage as HP over 10 sec.
■ Activates during indomitability. Affects self.
HP Potency ▲ 41.02% for 10 sec.
Great skill on paper as it gives Makima Pierce and damage to health conversion (aka healing), but then you realize she is using an SMG. So her normal attacks do the lowest amount of damage per shot in the game compared to any other weapon, which means that the healing she gains won't be that big.
At least when the cheat death triggers, the healing will improve thanks to the HP Potency self-buff, but you can only use it once per battle anyway.
First impressions
Honestly, Makima looks a bit disappointing from both the kit perspective and her design (long-ass coat). Tanks are really hard to use in NIKKE due to how the damage formula and stage power requirements work - and this especially is true for screen-wide Taunters that usually die right after using their Taunt (caugh Ludmilla caugh). Still, Makima's got the cheat death mechanic to prevent that, but she can use it only once per battle.
So she looks like she will be very hard to use in PVE, but she potentially could shine in PVP as her Taunt combined with cheat death could be very annoying there. Also, her S1 will be super easy to trigger in PVP too as you just need to place her on the edges of your team formation, so she gets constantly attacked.
Stay tuned for our review which should be released within 48h of Makima's joining NIKKE on the 22nd of February!