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Indonesia Adopts Cbcr & New TP Doc Requirements Indonesia Adopts CbCR & New TP Doc Requirements DDTC is a research and knowledge based taxation institution and a centre of a number of taxation activities units with high standards that serve as main references in the field of taxation, consultation services (DDTC Consulting), a center for review and research (DDTC Fiscal Research), taxation journals (DDTC Working Paper), a training centre (DDTC Academy), a provider of tax law documents (DDTC Tax Engine), a library (DDTC Library), and taxation news portal (DDTC News). Those various activities are in essence the realization of our commitment to provide high quality and comprehensive services, to reduce asymmetric information, to be consistent in innovating and to contribute positively in the improvement of Indonesia’s tax system. Transfer Pricing: 2017 Revised Ide, Strategi, dan Panduan Praktis dalam Perspektif Pajak Internasional Edition FORTHCOMING! Pajak Internasional: Panduan, Interpretasi, dan Aplikasi 2 We provide high quality and comprehensive tax services that exceed our clients` expectation. Transfer Pricing General Tax Services Tax Advisory, Structuring & Tax Compliance Assurance Facility Support Tax Dispute Support Tax Litigation Services HNWI & Expatriate Taxes Customs Dispute & Litigation Tax Operations-Risks Employment Taxation Services Assessment & Management 3 We are local tax institution with global knowledge. 4 We provide full scholarship to our professional staff. USA: Netherlands Thomas Jefferson School of Law Tilburg University Bloomberg BNA and CITE University of Amsterdam Maastricht University International Tax Center (ITC) Leiden University IBFD Austria: Vienna University of Economics and Belgium: Business Administration Katholieke Universiteit Leuven Hong Kong: IBC Legal Conference England: Chartered Institute of Taxation India: Foundation for International Taxation Portugal: Universidade Catolica Portuguesa Singapore: IDEFF Tax Academy of Singapore IBFD USA: Malaysia: AYSPS, Georgia State University Leiden University’s Tax Center & Duke University the Malaysian Tax Academy Our professional staff have domestic and international reputation. Darussalam* Indonesia and Freddy Karyadi** Tax Treatment of Derivatives Darussalam and Freddy Karyadi 1. Introduction atives transactions are treated for income tax purposes.6 This article will examine the treatment of various deriv- The public awarenessing into in the Indonesia contract. with Futures regard contracts to deriva are- an equivalent sumption or increasing the taxpayer’s wealth, in whatever name atives transactions fromand form, an Indonesianincluding: tax perspective. tive instrumentsof and forward the implications contracts that thereof are publicly began in traded. the l gains from foreign exchange [...]13 1990s when theFutures media andreported forwards that are several recognized well-known as an asset 2.or a Income liab- Tax Treatment domestic companies and banks suffered significant losses ility on the inception1 date, rather on the date on which set- on derivatives tlementtransactions. takes place. Again Other in 2008, than many that, comthere- are noArticle further 4(1) ofArticle the Income 6(1)(e) Tax of IncomeLaw recognizes Tax Law a36 broad of 2008 states that: panies (includingrequirements state-owned under enterprises) GAAP. which Correspondingly, invested theconcept degree of “taxable Residentobject”, taxpayers which is and “any permanent increase establishments in eco- are entitled to in currency derivativeof probability transactions at inception were affectedwould also by thenot be accountednomic capacity receivedclaim the by deductions or accrued in the by form a taxpayer”.of expenses to earn,Tax Treatment to collect of Derivatives impact of the financialfor under crisis GAAP. and suffered massive losses. On the other hand,and article secure income6(1)(a) from of theirthe grossIncome income, Tax including: These losses motivated the Indonesianlying assets, tax derivatives authorities transactions to Law are regarding normally directlyloss [...]recognition with has the a holder’s limited exercisescope, and right. The tax treatment of the conduct tax auditsPrior to to safeguard 5 Junecategorized 2011, the national gains as speculativefrom tax base.futures financial contractsincludes instruments. were “costs which are directlypremium or indirectly paid by therelated writer to and received by the holder subject to a final withholding tax of 2.5% of thethe initialbusiness”. The eclarification losses fromfollows foreign of articleGAAP, exchange 6(1)(a)8 such that of thethe holder and writer recognize In general, Indonesia has twoThere tax treatments are generally of derivatives no other specific11 regulations regard- margin. Following a 2009 Supreme Court Case,Income futures Tax Law further statesthe premium that deductible as an asset expen and- liability, respectively. transactions: listed and over-the-counter.ing derivatives With transactions regard to in the Income Tax Law.2.1.3. As Recognition issues and forward contracts are currently treated equallyditures and also include expenditures for activities involv- listed futures contracts, a finalsuch, withholding GAAP governs tax of the 2.5% treatment of derivatives trans- In the context of the case studies, the journal entries of are subject to the normal2 income tax rate of 25%ing on earning, net collectingDerivatives and effectively securing income transfer as the a taxable risks inherent in an of the initial margin shall12 actionsapply. forAs incomefrom June tax purposes.2011, In this regard, PSAK 55 a derivatives contract at inception should be made as income. Under GAAP (PSAK 55), there is no differenceobject. underlying primary instrument between the contract- however, the Supreme Courtdistinguishes abolished this between regulation derivatives as transactions of a specu- follows. in treatment between listed futures and over-the-counter ing parties without any need to transfer the underlying a result of a judicial review decision.lative nature3 Therefore, and of a all hedging types nature.In aIndicative private ruling, factors7 theof tax authorities provided the fol- forwards. instruments themselves.Table 1 Under PSAK 55, all derivatives of derivatives transactions (whetherwhether over-the-counterderivatives transactions or arelowing of a hedging interpretation nature, in the context of derivatives trans- Under PSAK i.e.55, designatedthe foreign for exchange reducing contract risk, are: accounts are recognizedCase at fairCompany value on Accountthe balance sheet, withDebit any Credit listed contracts) are currently treated similarly for income actions: (1) A cash 4 are valued by using– whether the future the exchange enterprise rate forhas the exposure remain- to riskchanges that in value reported in profit and loss. tax purpose. – gains from derivatives transactions are– taxableoption contract for 4 ing contract term. affectsAt the itsend income of the bookstatement; year, there incomeis an taxWhen purposes a financial (whether asset designated or financial for liabilityspecu- is recognized Since to date there are no specific income tax regulations (2) B option contract 4 entry adjusting– thewhether payable derivatives to its appropriate contracts balance are specificallylative at or hedginginitially, entered purposes); an entity must measure it at its fair value plus; regarding tax treatment of derivatives in Indonesia, a rec- – cash 4 the statement of financialinto in order position. to hedge The payable underlying –currency lossesexposure; fromin derivatives the case of transactions a financial assetthat could or financial be rec- liability not at ognition of income or expense and the time of recogni- (3) C option contract 2 transaction income– the or effectiveness loss is reported of inthe the hedge; income stateognized- forfair income value throughtax purposes profit are and limited loss, transaction only if costs that tion in the Income Tax Act (ITA) must follow the general – cash 2 ment, usually– under reliable “Other measurement income (loss)”. of the effectivenesssuch lossesare ofare directlythe incurred attributable in relation to to the the acquisition business. or issue of the provisions regarding accounting for tax purposes as stip- (4) E cash 1 hedge; and Losses incurredfinancial by asset a taxpayer or financial as a consequenceliability. of ulated in articleUnder 28(7) ofPSAK the General55, recognition Provisions of andforeign Tax exchange for – option contract 1 – formal documentation of the hedgingderivatives relationship transactions at with the purpose of hedging Procedures Law.hedging4 Accounting foreign forexchange tax purposes liability refers by using to futures con- After initial recognition, an entity must value financial the inception of the hedge. its underlying assets, are considered to meet the the generally acceptedtracts are marked-to-marketaccounting principles and (GAAP)settled on a daily basis, assets, includingNo derivativesother journal that entries are assets, than at the their above fair are required requirements for deductible losses; and as commonly appliedas follows: in Indonesia.A derivatives5 The provisionstransaction for not considered as a hedgingvalue, without under any deductionGAAP at the for inception transaction of an costs option that contract. Cor- – losses incurred from derivatives transactions that are derivative transactions wouldinstrument be found inis thenormally PSAK 55.classified as “speculativethe finan entity- mayrespondingly, incur on sale the or otherdegree disposal,
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