Hidayat, Y. T., and H. D. Sinaga. “LEGAL RECONSTRUCTION ON TAX INVOICES NOT BASED ON ACTUAL TRANSACTIONS: THE LEGAL MEANING OF THE ULTIMUM REMEDIUM PRINCIPLE IN SUSTAINABILITY OF TAXPAYER’S BUSINESS IN INDONESIA”. Scientia Business Law Review (SBLR), vol. 1, no. 2, Nov. 2022, pp. 15-35, doi:10.56282/sblr.v1i2.118.