Prospects of Implementing Mutual Legal Assistance Against Transnational Tax Crimes (Study of Reciprocal Agreements between Indonesia - Switzerland)

Veteran Law Review

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Field Value
 
Title Prospects of Implementing Mutual Legal Assistance Against Transnational Tax Crimes (Study of Reciprocal Agreements between Indonesia - Switzerland)
 
Creator Lutfi, Khoirur Rizal
Pratiwi, Dian Khoreanita
Putri, Citraresmi Widoretno
 
Description This study aims to determine and understand the visibility of implementing a reciprocal agreement between Indonesia and Switzerland in the field of Tax Crimes and the steps that the two countries can take to optimize the role of the treaty. The method used in this research is the normative juridical method using secondary data with a statutory approach. This research uses descriptive-evaluative analysis. The results of this study indicate that the prospect of implementing a reciprocal agreement between Indonesia and Switzerland in the field of tax crimes could be an opening for mutual legal aid cooperation with other European countries. This agreement helps Indonesia return the country's wealth that was taken abroad by individuals who misuse state finances, especially in the field of taxation. The steps that can be taken by the two countries to optimize the role of the agreement are to mutually ratify and implement it into their respective national laws, currently Indonesia has ratified it through Law Number 5 of 2020 concerning Ratification of the Joint Legal Aid Agreement in Criminal Matters between the Republic of Indonesia and the Swiss Confederation, however, the ratification stage alone is not sufficient for a country that adheres to the dualism theory. Indonesia itself has not been consistent in implementing international agreements into national law. Indonesia must also have law enforcement officers who are reliable and have a global perspective, as well as the willingness to budget so that what has been promised can run as it should. 
 
Publisher Faculty of Law, Pembangunan Nasional Veteran Jakarta University
 
Contributor
 
Date 2020-11-29
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artikel yang dipeer-review
 
Format application/pdf
 
Identifier https://ejournal.upnvj.ac.id/index.php/Velrev/article/view/2059
10.35586/velrev.v3i2.2059
 
Source Veteran Law Review; Vol 3, No 2 (2020): November 2020; 56 - 68
Veteran Law Review; Vol 3, No 2 (2020): November 2020; 56 - 68
2655-1608
2655-1594
10.35586/velrev.v3i2
 
Language eng
 
Relation https://ejournal.upnvj.ac.id/index.php/Velrev/article/view/2059/1044
 
Rights ##submission.copyrightStatement##
 

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