Asas Keadilan dalam Transaksi Derivatif (Khusus yang Diperdagangkan dalam Bursa) Sebagai Objek Pengenaan Pajak Penghasilan

Abstract

Basically derivative transactions carried out for the divertion of risks that may arise,
either the exchange rate risk, interest rate and stock price fluctuations. Derivative
transactions is then evolved rapidly. This increase is due to many benefits and profits
derived from derivative transactions. The benefits in the form of tools for risk man-
agement and price discovery, so appear protection (hedging) of assets. The profit is
increasing the income of the. transactors. In fact, derivative transactions more often
used to make a profit from speculative activities, not for protection (hedging). Now
the derivative transactions are set out in the Income Tax Act, is inserted into one of the
objects of Income Tax. Income Tax imposed by the final and by some businessmen
considered to violate the principle of justice.
Keywords: Tax, Benefit, Profit, Hedging