IJSRP, Volume 11, Issue 1, January 2021 Edition [ISSN 2250-3153]
Prianto Budi Saptono, Cyntia Ayudia
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.