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VOLUME X Edisi 1 , April 2016
TRANSAKSI DERIVATIF KONTRAK BERJANGKA DI BURSA EFEK INDONESIA DITINJAU DARI ASPEK PERPAJAKAN DAN ASPEK AKUNTANSI |
Fakultas Ilmu Sosial dan Ekonomi, Universitas Respati Yogyakarta |
Derivatives are financial contracts between two or more parties in order to fulfill a promise to buy or sell assets / commodities that serve as objects that are traded on the time and price that is a mutual agreement between the seller and the buyer. The future value of the object that is traded is highly influenced by its parent instrument in the spot market. Derivative transactions are transactions based on a contract or agreement for payment whose value is derived from the value of underlying instruments such as interest rates, exchange rates, commodities, equities, and indexes, both followed by movement or no movement of funds or instruments. Results of the study, that: (1) according to Government Regulation No. 31 in 2011 regulates the retraction of Government Regulation No. 17 of 2009 that the Government Regulation No. 17 Year 2009 is revoked and declared invalid, and to the income tax which is final on income from derivative transactions in the form of futures contracts traded on exchanges which have been collected based on Government Regulation No. 17 in 2009 returned with a mechanism to recover the excess payment of tax should not be payable; (2) IAS 55 specifies that an entity should recognize a financial asset or financial liability in the statement of financial position; (3) According to IAS 55 (Pa50), the application of the basic provisions in paragraph 14, are: (a) a forward contract that is within the scope of this Statement are recognized as assets or liabilities on the date of commitment, and not on the settlement date, (b) contracts the options included in the scope of this statement are recognized as assets or liabilities when the holder or the issuer becomes a party to the contract, (c) future transactions planned, though highly uncertain, are not assets and liabilities because the entity has not become a party to contract. |
derivative transactions, Indonesian stock exchange, taxation, accounting |
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