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IJSRP, Volume 11, Issue 1, January 2021 Edition [ISSN 2250-3153]

      Prianto Budi Saptono, Cyntia Ayudia

Abstract: This study aims to analyze the implementation of the ultimum remedium principle on a case of tax crime in Indonesia based on the legal certainty principle in law enforcement. This research is descriptive, applying the case study method and using secondary data in documentary materials and library research. This study concludes that the tax auditor initially put forward criminal tax law enforcement rather than administrative tax law enforcement.

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Prianto Budi Saptono, Cyntia Ayudia (2021); The Ultimum Remedium Principle and Its Implementation on Tax Crime in Indonesia: a Case Study; International Journal of Scientific and Research Publications (IJSRP) 11(1) (ISSN: 2250-3153), DOI:



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