Reforming Tax Law Enforcement: The Role of Core Tax Administration System Digitalization and the Ultimum Remedium Principle
This study aims to analyze the impact of the digitalization of the Core Tax Administration System (CTAS) on tax law enforcement, with a particular focus on the application of the ultimum remedium principle. The research method employed is normative legal research, involving an in-depth analysis of t...
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Main Authors: | Bambang Djinarto, Slamet Suhartono, Syofyan Hadi, Sri Setyadji, Juan Nickalus |
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Format: | Article |
Language: | English |
Published: |
Universitas Negeri Semarang
2024-12-01
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Series: | Journal of Law and Legal Reform |
Subjects: | |
Online Access: | https://journal.unnes.ac.id/journals/jllr/article/view/4297 |
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