karina, sarmila. “Restrictions on the Application of the Ultimum Remedium Principle to Corporate Taxpayers in the Criminal Act of Using Fictitious Tax Invoices (Decision Study Number: 77/Pid.Sus/2022/PT Jmb)”. Jurnal Hukum Lex Generalis, vol. 6, no. 8, Oktober 2025, doi:10.56370/jhlg.v6i8.1814.