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.