Reforming Tax Law Enforcement: The Role of Core Tax Administration System Digitalization and the Ultimum Remedium Principle

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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Bibliographic Details
Main Authors: Bambang Djinarto, Slamet Suhartono, Syofyan Hadi, Sri Setyadji, Juan Nickalus
Format: Article
Language:English
Published: Universitas Negeri Semarang 2024-12-01
Series:Journal of Law and Legal Reform
Subjects:
legal reform
ctas
tax law
ultimum remedium
law enforcement
Online Access:https://journal.unnes.ac.id/journals/jllr/article/view/4297
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