Abstract: Legal protection in the tax sector is a form of protection for the rights and obligations of taxpayers in tax disputes that can be protected by law in order to obtain legal certainty, so that they can be fought for. This study aims to determine the legal protection provided to taxpayers in tax disputes for filing PBB at KPP X. The results of this study indicate that the legal protection sought by KPP X and the ranks of tax officials above has not been maximized. As a recommendation, it is necessary to have a forum or forum formed by KPP X to coordinate in each kelurahan in the working area of KPP X, to accommodate complaints experienced by PBB taxpayers which can actually be used as socialization activities on tax regulations