Reforming Tax Law Enforcement: The Role of Core Tax Administration System Digitalization and the Ultimum Remedium Principle. Journal of Law and Legal Reform, [S. l.], v. 5, n. 4, p. 1977–2012, 2024. DOI: 10.15294/jllr.v5i4.4297. Disponível em: https://journal.unnes.ac.id/journals/jllr/article/view/4297. Acesso em: 6 dec. 2025.