Items where Author is "OKTOVIANUS, JIMS"

Thesis

OKTOVIANUS, JIMS (2026) PENERAPAN ASAS ULTIMUM REMEDIUM PADA TINDAK PIDANA CUKAI SEBAGAI UPAYA PEMULIHAN KERUGIAN PADA PENDAPATAN NEGARA = Implementation Of The Ultimum Remedium Principle To Excise Criminal Act As An Effort To Recover Loss Of State Revenue. Disertasi thesis, UNIVERSITAS HASANUDDIN MAKASSAR.