In the rapidly evolving landscape of modern business, digitalization has emerged as a pivotal driver of competitive advantage and organizational growth. To harness digital technologies' transformative power, businesses rely on digitalization strategic planning to transform from the current condition to the most optimum digitalization to-be. Hence, gap analysis is the heart of the transformation and serves as a vital mechanism to bridge between the current and future state of digitalization in the organization. Due to technological rapid changes, the implementation of gap analysis has several drawbacks that demonstrate the need to be updated and not universal for all situations and issues. Among shortcomings are misalignment between business environment and technology, lack of specific-digitalization goals in supporting planning, and complexity in identifying the necessary resources and key factors for highly valuable digitalization to-be. Therefore, this study attempts to lay the groundwork for a fundamental structure and component for a gap analysis framework that can be integrated with digitalization conditions in future research.