TINJAUAN ASPEK PAJAK PENGHASILAN ATAS TRANSAKSI INSTRUMEN KEUANGAN DERIVATIF SWAP
The use of foreign currency is sensitive enough to the exchange rate fluctuation. To protect assets and liabilities that vulnerable to exchange rate fluctuation interest rate, taxpayers may use swap derivative financial instrument. Through this instrument, the risk which is caused by the changing of...
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| Format: | Article |
| Language: | Indonesian |
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Petra Christian University
2003-01-01
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| Series: | Jurnal Akuntansi dan Keuangan |
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| Online Access: | http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/15701 |