SULAIMAN, Sulaiman; KHALIMI, Khalimi; ACHMAD FITRIAN. OPTIMALISASI ASAS ULTIMUM REMEDIUM DALAM PENEGAKAN HUKUM CUKAI UNTUK PEMULIHAN KERUGIAN NEGARA. Journal of Innovation Research and Knowledge, [S. l.], v. 5, n. 1, p. 515–530, 2025. DOI: 10.53625/jirk.v5i1.10366. Disponível em: https://mail.bajangjournal.com/index.php/JIRK/article/view/10366. Acesso em: 8 mar. 2026.