Martiana Sipahutar is an International Tax Lawyer and Indonesia Tax Crime Specialist. She is a tax policy enthusiast and holds a strong support for law enforcement. She has gained over 20 years of experience in working for the Indonesian tax authority, primarily focusing on tax law enforcement since 2007. Her educational background includes a Master's degree in International Taxation from the University of Sydney, as well as a Bachelor's degree in Accounting from the University of Indonesia. Currently, her responsibilities encompass facilitating the exchange of information related to tax and money laundering between Indonesia and ASEAN countries.