ARINTA, Riztiar; VIC, Binsar Jon. A New Paradigm for Judicial Scrutiny of Tax Discretion in Indonesia: Re-evaluating the ’Element of Justice’ through the Substance Over Form Doctrine Following SEMA 02/2024. Jurnal Greenation Sosial dan Politik, [S. l.], v. 3, n. 4, p. 1271–1279, 2025. DOI: 10.38035/jgsp.v3i4.552. Disponível em: https://greenationpublisher.org/JGSP/article/view/552. Acesso em: 24 jan. 2026.