The Effectiveness of Implementing Criminal Sanctions as the Last Resort (Ultimum Remedium Principle) in Excise Crimes as an Effort to Recover State Revenue Losses. AIJIH [Internet]. 2025 Aug. 14 [cited 2025 Aug. 24];28(2):82-9. Available from: https://jurnal.fh.umi.ac.id/index.php/ishlah/article/view/1307