Pajak Penghasilan atas Transaksi Derivatif

Erly Suandi (Fakultas Ekonomi, Universitas Atma Jaya, Yogyakarta)

Jurnal Akuntansi dan Bisnis
Vol 4, No 1 (2004)

In the last few years, derivative instruments were growing rapidly in theglobal money market. In Indonesia, derivative financial transaction are mostly in theform of currency swap, interest swap, forward foreign exchange, and forward rateagreement. Unfortunately, its fast growth is not accompanied by an appropriate taxregulation. Tax regulation on derivative financial instrument transaction is far fromsufficient. This insufficiently in the tax regulation put tax payers into uncertainty aboutassigning income and cost connected to transaction using derivative financialinstruments. Further, this uncertainty can create misunderstanding between taxpayersand tax officers. It’s solution is left primarily to government by immediatelycommercing an a comprehensive analyses in order to deliver a tax regulationconnected to derivative financial instruments regulation.