BARUS, L.; PRAMANA, Y. ULTIMUM REMEDIUM DALAM TINDAK PIDANA PAJAK DAERAH DI INDONESIA. Journal of Tax Law and Policy, [S. l.], v. 1, n. 3, p. 95–101, 2022. DOI: 10.56282/jtlp.v1i3.482. Disponível em: https://scientium.co.id/journals/index.php/jtlp/article/view/482. Acesso em: 2 oct. 2025.