DJINARTO, Bambang; SUHARTONO, Slamet. Comparison of Digital Tax in Indonesia and Singapore on Tax Criminal Law Enforcement: A Review of the Ultimum Remedium Principle. American Journal of Public Law and Political Education, [S. l.], v. 1, n. 3, p. 115–142, 2024. DOI: 10.47134/ajplpe.v1i3.53. Disponível em: https://publishingjournals.org/ajplpe/article/view/53. Acesso em: 15 may. 2026.