- Authors
- Andri Rahmat Isnaini, Azmi Syahputra
- Publisher/Journal
- Jurnal Hukum & Pembangunan Masyarakat 18 (2), 42–54
- Year
- 2026
Discusses low taxpayer compliance and the gap between tax revenue targets and realisation, and how the ultimum remedium principle is applied in tax criminal law enforcement.