Ultimum Remedium & Primum Remedium Sanctions in Tax Law Enforcement in Indonesia to Secure State Revenue. Lex Journal : Kajian Hukum dan Keadilan, [S. l.], v. 7, n. 1, p. 202–215, 2025. DOI: 10.25139/lex.v7i1.9712. Disponível em: https://ejournal.unitomo.ac.id/index.php/hukum/article/view/9712. Acesso em: 16 jun. 2026.