Khoirur Rizal Lutfi, D. Pratiwi, Citraresmi Widoretno Putri
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Prospects of Implementing Mutual Legal Assistance Against Transnational Tax Crimes (Study of Reciprocal Agreements between Indonesia - Switzerland)
Indonesia and Switzerland signed a Mutual Legal Assistance (MLA) Agreement in 2019. One sector that is considered to be facilitated is the handling of tax crimes (tax fraud) as part of the government's efforts to enforce tax laws, especially those that crossnational borders. This legal research is a type of normative research that will examine the implementation or implementation of international treaty provisions in a factual manner in certain legal events, namely taxation crimes.