BUDIHARJO, Otto; 						SUBEKTI, Subekti; 						WIDODO, Ernu.
 Pemeriksaan Bukti Permulaan: Formalisasi Asas Ultimum Remedium Pidana Pajak.
<strong>DIVERSI : Jurnal Hukum</strong>, [S.l.], v. 11, n. 1, p. 190 - 217, nov. 2025.
ISSN 2614-5936.
Tersedia pada: &lt;<a href="https://ejournal.uniska-kediri.ac.id/index.php/Diversi/article/view/7877" target="_new">https://ejournal.uniska-kediri.ac.id/index.php/Diversi/article/view/7877</a>&gt;. Tanggal Akses: 24 jan. 2026
doi: <a href="https://doi.org/10.32503/diversi.v11i1.7877">https://doi.org/10.32503/diversi.v11i1.7877</a>.