Understanding Hostage-Taking as the Implementation of Ultimum Remedium in Tax Collection
- May 3, 2023
- Posted by: Baeti Romaniah
- Categories: Domestic Tax Compliance, PPSWP, Ultimum Remedium
In legal terminology, there is a principle called Ultimum Remedium, which means that criminal law should be used as a last resort in enforcing the law. This principle is also adopted in Indonesian Tax Law.