LUTHVY. MEKANISME DAN BATASAN PENERAPAN SANKSI PIDANA PERPAJAKAN BERDASARKAN PRINSIP ULTIMUM REMEDIUM. Jurnal Ilmu Hukum dan Keadilan, [S. l.], v. 1, n. 3, p. 40–50, 2026. Disponível em: https://e-journalbarokahpublisher.com/index.php/jihuk/article/view/441. Acesso em: 25 sep. 2026.