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All Journal Jurnal Multidisiplin Riset Ilmiah (ATRIA) NAAFI: JURNAL ILMIAH MAHASISWA
Aini, Qurratun
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Religion Economics, Econometrics & Finance Education Library & Information Science Social Sciences Other

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Optimizing Ship-to-Ship (STS) Activities for Effectivity Operations on MT. Gunung Kemala: Optimalisasi Aktivitas Ship-to-Ship (STS) untuk Efektivitas Operasional di MT. Gunung Kemala Sabaruddin; Muda, Indra; Dahlan, Harris R.; Nurmala, Eka; Aini, Qurratun
ATRIA: Jurnal Multidisiplin Riset Ilmiah Vol. 2 No. 1 (2025): ATRIA - Januari 2025
Publisher : PT. Alpha Trianguli Australis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62554/ngfjnk25

Abstract

The MT. Gunung Kemala ship while anchored in Balikpapan serving as a mother ship experienced damage to the mooring winch which hampered the mooring unmooring process. Obstacles during the STS process can result in losses, such as loading and unloading processes that take a long time, the berthing process that does not run smoothly, and quite high operational costs, MT. Gunung Kemala needs to take effective action to anticipate this. This study uses a qualitative method to examine the factors that influence the optimization of Ship to Ship (STS) activities at MT. Gunung Kemala. The results of this study are: 1) Factors that cause suboptimal Ship to Ship (STS) activities at MT. Gunung Kemala include weather and environmental conditions, coordination and communication, technical conditions of ships and equipment, regulatory and administrative factors, management and planning, and safety and environmental factors; and 2) Efforts made so that Ship to Ship (STS) activities at MT. Mount Kemala is running optimally, including optimizing planning and preparation, fulfilling technical and maintenance aspects, crew training and competence, risk and safety management, improving coordination with related parties, utilizing technology, evaluation and continuous improvement, and environmental management.
PENERAPAN STRATEGI TAX PLANNING PADA PPh PASAL 22, PASAL 23/26 DAN PPh DALAM MENINGKATKAN EFISIENSI PAJAK BADAN Putri, Rita Dwi; Wahyuni, Lili; Fitri, Dilla Ramadhani; Putri, Nadia Ananda; Sativa, Oriza; Putri, Puji Defani; Aini, Qurratun
NAAFI: JURNAL ILMIAH MAHASISWA Vol. 1 No. 5 (2025): Agustus: JURNAL ILMIAH MAHASISWA (NAAFI)
Publisher : Pusat Penelitian dan Pengabdian (P3M) STKIP Majenang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62387/naafi.v1i5.257

Abstract

In a competitive business environment, companies continuously seek ways to optimize financial performance, one of which is through effective tax management. Legitimate tax planning in compliance with tax laws and regulations serves as a vital instrument to minimize tax burdens and enhance after-tax profits. This article employs a literature review methodology by analyzing and synthesizing various studies, scientific journals, books, and other relevant publications that discuss the concept of tax planning, the mechanisms of Income Tax Articles 22, 23, and 26, as well as their relationship with Corporate Income Tax. The findings indicate that strategies such as selecting appropriate partners, utilizing tax facilities, managing transactions, and choosing suitable tax withholding methods can significantly reduce the tax credits of Income Tax Articles 22 and 23/26, ultimately contributing to greater efficiency in Corporate Income Tax payments. These strategies assist companies in managing cash flows and reducing the amount of tax payable at year-end. In conclusion, a comprehensive understanding and application of tax planning concerning withholding and collection taxes is a key factor in achieving legal corporate tax efficiency.
Co-Authors Dahlan, Harris R. Fitri, Dilla Ramadhani Indra Muda, Indra Lili Wahyuni Nurmala, Eka Putri, Nadia Ananda Putri, Puji Defani Putri, Rita Dwi Sabaruddin Sativa, Oriza