<![CDATA[The taxation of family gifts involving land and buildings raises questions concerning the balance between the state’s fiscal authority and taxpayers’ rights to legal certainty. Although Indonesian tax regulations provide exemptions for qualifying family gifts, administrative requirements may create uncertainty regarding their practical application. This study aims to evaluate the adequacy of Indonesia’s Final Income Tax framework in protecting taxpayers and to formulate a more coherent regulatory approach. It employs doctrinal legal research using statutory, conceptual, case, and comparative approaches. Primary and secondary legal materials are collected through library research and analyzed qualitatively through legal interpretation, normative evaluation, and legal reconstruction. The findings indicate that effective taxpayer protection depends not merely on the formal availability of an exemption but also on the consistency of substantive eligibility criteria, the accessibility of administrative procedures, and the availability of effective remedies. The study identifies a potential gap between statutory entitlement and practical access to exemption, particularly where documentary requirements and administrative decisions are insufficiently predictable. It concludes that legal certainty should function as an organizing principle of the exemption framework while preserving the state’s legitimate interest in preventing tax avoidance. The study recommends a three-layer protection model comprising substantive, procedural, and remedial safeguards, supported by standardized requirements, transparent decisions, proportionate verification, and integrated tax and land-administration procedures. These measures could strengthen taxpayer protection while maintaining the integrity of Indonesia’s tax system.]]>
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