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...

Täydet tiedot

Bibliografiset tiedot
Päätekijät: Bambang Djinarto, Slamet Suhartono, Syofyan Hadi, Sri Setyadji, Juan Nickalus
Aineistotyyppi: Artikkeli
Kieli:English
Julkaistu: Universitas Negeri Semarang 2024-12-01
Sarja:Journal of Law and Legal Reform
Aiheet:
legal reform
ctas
tax law
ultimum remedium
law enforcement
Linkit:https://journal.unnes.ac.id/journals/jllr/article/view/4297

Internet

https://journal.unnes.ac.id/journals/jllr/article/view/4297

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