Arinta R, Vic BJ. 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. JGSP [Internet]. 2025 Nov. 26 [cited 2025 Dec. 2];3(4):1271-9. Available from: https://greenationpublisher.org/index.php/JGSP/article/view/552