<![CDATA[This study aims to analyze the essence of Pancasila values as a philosophical foundation in the application of the ultimum remedium principle in criminal tax law, as well as to identify the challenges and solutions in integrating these values to achieve justice in tax law enforcement in Indonesia. This research employs a normative-juridical approach with a philosophical perspective, focusing on the analysis of Pancasila values, statutory regulations, and legal doctrines related to the ultimum remedium principle. The results indicate that the values of Pancasila divinity, humanity, unity, democracy, and social justice serve as a philosophical basis that guides the application of the ultimum remedium principle, so that criminal tax law is applied proportionally, humanely, and as a last resort after administrative remedies have been exhausted. The main challenges in integrating Pancasila values into the ultimum remedium principle include disparities in court decisions due to the absence of clear sentencing guidelines and the tendency toward a repressive approach. Therefore, the solutions proposed in this study are regulatory reform to establish explicit sentencing guidelines, Pancasila-based training for law enforcement officers, and the implementation of restorative justice through mediation to reduce the reliance on criminal sanctions and enhance taxpayer compliance.]]>
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