PRATIWI, Dian Esti; NUGROHO, Adrianto Dwi. Pancasila, social justice, and the ultimum remedium principle: Reframing criminal tax law as a citizenship issue in Indonesia. Jurnal Civics: Media Kajian Kewarganegaraan, [S. l.], v. 23, n. 2, p. 712–726, 2026. DOI: 10.21831/jc.v23i2.97287. Disponível em: https://jurnal.uny.ac.id/index.php/civics/article/view/97287. Acesso em: 9 oct. 2026.