Rizal, Yus and Fakrulloh, Zudan (2022) Application of Ultimum Remedium Principle in Tax Criminal Law. In: Proceedings of the First Multidiscipline International Conference, MIC 2021, October 30 2021, Jakarta, Indonesia.
![[thumbnail of 48339.pdf]](http://eprints.eai.eu/style/images/fileicons/application_pdf.png "48339.pdf")
PDF
48339.pdf
Download (223kB)
Abstract
Tax law is part of administrative law which has a coercive nature, so that law enforcement is accompanied by criminal sanctions. However, the main purpose of tax law is to obtain tax revenue, so that punishment in the form of confinement or imprisonment is not the main goal. Criminal sanctions are t
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 15:05 |
| Last Modified: | 17 Apr 2026 06:51 |
| URI: | http://eprints.eai.eu/id/eprint/37727 |
Actions (login required)
- View Item