M. RR. EKKIE NOORISMA A. Fiscal Discretion and Moral Hazard in Regional Tax Administration: A Legal Evaluation of Sanction Exemptions in Surabaya. Al-Risalah Jurnal Ilmu Syariah dan Hukum, [S. l.], 2026. DOI: 10.24252/al-risalah.vi.67427. Disponível em: https://journal.uin-alauddin.ac.id/index.php/al_risalah/article/view/67427. Acesso em: 25 oct. 2026.