Djinarto, Bambang, Slamet Suhartono, Syofyan Hadi, Sri Setyadji, and Juan Nickalus. “Reforming Tax Law Enforcement: The Role of Core Tax Administration System Digitalization and the Ultimum Remedium Principle”. Journal of Law and Legal Reform 5, no. 4 (December 15, 2024): 1977–2012. Accessed February 8, 2026. https://journal.unnes.ac.id/journals/jllr/article/view/4297.