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Asas Keadilan dalam Transaksi Derivatif (Khusus yang Diperdagangkan dalam Bursa) sebagai Objek Pengenaan Pajak Penghasilan / Jurnal Administrasi Bisnis Vol 8 (2) September 2012

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ABSTRAK :rnrnBasically 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 management 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.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

651.05 PAW j C.1

Penerbit

Bandung : Center for Business Studies – CeBiS Jurusan Ilmu Administrasi Bisnis Fisip Unpar., 2012

Deskripsi Fisik

v+96 hlm.; 17,5x25 cm

Bahasa

Indonesia

ISBN/ISSN

0216-1249

Klasifikasi

651.05 PAW j C.1

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

Vol. 8 (2) September 2012

Subjek

profit
tax
Benefit - Keuntungan
hedging

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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