Lolicon HoiHoi
Lolicon HoiHoi (Tag name: ロリコンホイホイ), is a tag for lolicons. Not so "ultimate", but close.
Basically, anyone who is provoked, or turned on by any 2D underaged character illustrations falls into this category.
One should only tag fanservice loli illustrations with this tag, hence R-18 illustrations do not, and should never be applied with this tag.