Indra Utama Tanjung, and Risnawati Siregar. “Taxpayer Protection and Legal Certainty in the Taxation of Family Gifts of Land and Buildings: Rethinking Indonesia’s Final Income Tax Framework”. Jurnal Sahabat ISNU SU , vol. 3, no. 2, Sept. 2026, pp. 214-2, doi:10.70826/jsisnu.v3i2.1894.