@import"https://fonts.googleapis.com/css2?family=Inter:wght@300;400;500;600;700;800&family=Outfit:wght@400;500;600;700;800&display=swap";:root{--font-sans: "Inter", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Oxygen, Ubuntu, Cantarell, sans-serif;--font-heading: "Outfit", "Inter", sans-serif;--bg-primary: #f8fafc;--bg-surface: #ffffff;--bg-surface-elevated: #ffffff;--bg-subtle: #f1f5f9;--text-primary: #0f172a;--text-secondary: #334155;--text-muted: #64748b;--border-color: #e2e8f0;--border-focus: #0284c7;--accent-primary: #0284c7;--accent-hover: #0369a1;--accent-subtle: #e0f2fe;--emerald-primary: #059669;--emerald-subtle: #dcfce7;--badge-pnbp-bg: #eff6ff;--badge-pnbp-text: #1e40af;--badge-pajak-bg: #fef2f2;--badge-pajak-text: #991b1b;--shadow-sm: 0 1px 3px 0 rgba(0, 0, 0, .05);--shadow-md: 0 4px 10px -2px rgba(15, 23, 42, .08), 0 2px 4px -2px rgba(15, 23, 42, .04);--shadow-lg: 0 12px 24px -4px rgba(15, 23, 42, .12), 0 4px 6px -4px rgba(15, 23, 42, .04);--shadow-glow: 0 0 20px rgba(2, 132, 199, .2);--radius-sm: .375rem;--radius-md: .5rem;--radius-lg: .75rem;--radius-xl: 1rem;--max-width: 1200px}[data-theme=dark]{--bg-primary: #090d16;--bg-surface: #111827;--bg-surface-elevated: #1f2937;--bg-subtle: #1e293b;--text-primary: #f8fafc;--text-secondary: #cbd5e1;--text-muted: #94a3b8;--border-color: #1f2937;--border-focus: #38bdf8;--accent-primary: #38bdf8;--accent-hover: #7dd3fc;--accent-subtle: #0c4a6e;--emerald-primary: #10b981;--emerald-subtle: #064e3b;--badge-pnbp-bg: #1e3a8a;--badge-pnbp-text: #bfdbfe;--badge-pajak-bg: #7f1d1d;--badge-pajak-text: #fecaca;--shadow-md: 0 4px 12px rgba(0, 0, 0, .4);--shadow-lg: 0 12px 28px rgba(0, 0, 0, .5);--shadow-glow: 0 0 25px rgba(56, 189, 248, .25)}@media (prefers-color-scheme: dark){:root:not([data-theme=light]){--bg-primary: #090d16;--bg-surface: #111827;--bg-surface-elevated: #1f2937;--bg-subtle: #1e293b;--text-primary: #f8fafc;--text-secondary: #cbd5e1;--text-muted: #94a3b8;--border-color: #1f2937;--border-focus: #38bdf8;--accent-primary: #38bdf8;--accent-hover: #7dd3fc;--accent-subtle: #0c4a6e;--emerald-primary: #10b981;--emerald-subtle: #064e3b;--badge-pnbp-bg: #1e3a8a;--badge-pnbp-text: #bfdbfe;--badge-pajak-bg: #7f1d1d;--badge-pajak-text: #fecaca}}*,*:before,*:after{box-sizing:border-box;margin:0;padding:0}html{font-family:var(--font-sans);background-color:var(--bg-primary);color:var(--text-primary);line-height:1.6;-webkit-font-smoothing:antialiased;scroll-behavior:smooth}body{min-height:100vh;display:flex;flex-direction:column}.skip-link{position:absolute;top:-100px;left:1rem;background:var(--accent-primary);color:#fff;padding:.5rem 1rem;z-index:100;border-radius:var(--radius-sm);font-weight:600;text-decoration:none;transition:top .2s ease}.skip-link:focus{top:1rem}a{color:var(--accent-primary);text-decoration:none;transition:color .25s cubic-bezier(.4,0,.2,1),text-decoration .25s ease}a:hover{color:var(--accent-hover);text-decoration:underline}h1,h2,h3,h4,h5,h6{font-family:var(--font-heading);color:var(--text-primary);line-height:1.25;font-weight:700;margin-bottom:.75rem}h1{font-size:2.25rem}h2{font-size:1.75rem;margin-top:2rem}h3{font-size:1.35rem;margin-top:1.5rem}p{margin-bottom:1rem;color:var(--text-secondary)}.container{width:100%;max-width:var(--max-width);margin:0 auto;padding:0 1.25rem}@keyframes fadeInUp{0%{opacity:0;transform:translateY(18px)}to{opacity:1;transform:translateY(0)}}@keyframes floatAnim{0%,to{transform:translateY(0)}50%{transform:translateY(-8px)}}@keyframes pulseGlow{0%,to{box-shadow:0 0 10px #0284c733}50%{box-shadow:0 0 22px #0284c773}}.animate-fade-in-up{animation:fadeInUp .6s cubic-bezier(.16,1,.3,1) forwards}.animate-float{animation:floatAnim 6s ease-in-out infinite}.header-wrapper{background:var(--bg-surface);border-bottom:1px solid var(--border-color);position:sticky;top:0;z-index:50;backdrop-filter:blur(12px);box-shadow:var(--shadow-sm);transition:background-color .3s ease,border-color .3s ease}.header-top{display:flex;align-items:center;justify-content:space-between;padding:.85rem 0}.brand-logo{display:flex;align-items:center;gap:.75rem;font-family:var(--font-heading);font-size:1.35rem;font-weight:800;color:var(--text-primary);text-decoration:none!important}.brand-logo:hover{opacity:.92}.brand-logo .badge-kalteng{font-size:.75rem;background:var(--emerald-primary);color:#fff;padding:.2rem .6rem;border-radius:var(--radius-sm);font-weight:600;text-transform:uppercase;letter-spacing:.05em;box-shadow:0 2px 4px #05966940}.header-actions{display:flex;align-items:center;gap:.75rem}.header-tagline{font-size:.85rem;color:var(--text-muted)}@media (max-width: 640px){.header-tagline{display:none}}.chip{display:inline-flex;align-items:center;gap:.35rem;padding:.35rem .7rem;border-radius:9999px;font-size:.8rem;font-weight:600;border:1px solid var(--border-color);background:var(--bg-subtle);color:var(--text-primary);cursor:pointer;transition:all .2s cubic-bezier(.4,0,.2,1);&.active,&:hover{background:var(--accent-subtle);border-color:var(--accent-primary);color:var(--accent-primary);text-decoration:none}}.theme-toggle-btn .sun-icon{display:block}.theme-toggle-btn .moon-icon,[data-theme=dark] .theme-toggle-btn .sun-icon{display:none}[data-theme=dark] .theme-toggle-btn .moon-icon{display:block}.lang-flag{width:21px;height:14px;flex-shrink:0;border-radius:2px;display:block}.tab-nav-container{display:flex;overflow-x:auto;gap:.35rem;border-bottom:2px solid transparent;scrollbar-width:none;-ms-overflow-style:none}.tab-nav-container::-webkit-scrollbar{display:none}.tab-link{display:inline-flex;align-items:center;gap:.5rem;padding:.75rem 1.15rem;font-weight:600;font-size:.95rem;color:var(--text-secondary);border-bottom:3px solid transparent;white-space:nowrap;transition:all .25s ease;text-decoration:none!important}.tab-link:hover{color:var(--accent-primary);background:var(--bg-subtle);border-radius:var(--radius-sm) var(--radius-sm) 0 0}.tab-link[aria-current=page]{color:var(--accent-primary);border-bottom-color:var(--accent-primary);background:var(--accent-subtle);border-radius:var(--radius-sm) var(--radius-sm) 0 0}.hero-banner-grid{display:grid;grid-template-columns:1.2fr .8fr;gap:2.5rem;align-items:center;background:linear-gradient(135deg,#0f172a,#1e293b 55%,#0284c7);color:#fff;padding:3rem 2.5rem;border-radius:var(--radius-xl);box-shadow:var(--shadow-lg);position:relative;overflow:hidden;margin-bottom:2rem;animation:fadeInUp .7s ease-out}@media (max-width: 900px){.hero-banner-grid{grid-template-columns:1fr;padding:2rem 1.5rem;gap:1.5rem}}.hero-banner-content h1{color:#fff;font-size:2.35rem;line-height:1.2;font-weight:800;margin-bottom:1rem}.hero-banner-content p{color:#e2e8f0;font-size:1.1rem;line-height:1.6;margin-bottom:1.5rem}.hero-visual-frame{position:relative;border-radius:var(--radius-lg);overflow:hidden;box-shadow:var(--shadow-glow);border:2px solid rgba(255,255,255,.15);background:#0f172a66}.hero-visual-frame img{width:100%;height:auto;display:block;object-fit:cover;transition:transform .5s ease}.hero-visual-frame:hover img{transform:scale(1.03)}.feature-hero{display:grid;grid-template-columns:1.3fr .7fr;gap:2rem;align-items:center;background:var(--bg-surface);border:1px solid var(--border-color);border-radius:var(--radius-xl);padding:2rem;box-shadow:var(--shadow-md);margin-bottom:2rem;animation:fadeInUp .5s ease-out}@media (max-width: 768px){.feature-hero{grid-template-columns:1fr;padding:1.5rem}}.feature-hero-img{border-radius:var(--radius-lg);overflow:hidden;box-shadow:var(--shadow-md);max-height:220px}.feature-hero-img img{width:100%;height:100%;object-fit:cover;display:block}.grid-cards{display:grid;grid-template-columns:repeat(auto-fill,minmax(320px,1fr));gap:1.75rem;margin:1.5rem 0}.card{background:var(--bg-surface);border:1px solid var(--border-color);border-radius:var(--radius-lg);overflow:hidden;box-shadow:var(--shadow-sm);transition:transform .3s cubic-bezier(.4,0,.2,1),box-shadow .3s cubic-bezier(.4,0,.2,1),border-color .3s ease;display:flex;flex-direction:column;justify-content:space-between;position:relative}.card:hover{transform:translateY(-5px);box-shadow:var(--shadow-lg);border-color:var(--accent-primary)}.card-img-wrapper{width:100%;height:170px;overflow:hidden;position:relative;background:var(--bg-subtle)}.card-img-wrapper img{width:100%;height:100%;object-fit:cover;transition:transform .5s cubic-bezier(.4,0,.2,1)}.card:hover .card-img-wrapper img{transform:scale(1.06)}.card-content{padding:1.35rem;display:flex;flex-direction:column;flex-grow:1}.card-title{font-size:1.15rem;margin-bottom:.5rem;color:var(--text-primary);transition:color .2s ease}.card:hover .card-title{color:var(--accent-primary)}.card-desc{font-size:.925rem;color:var(--text-secondary);margin-bottom:1rem;flex-grow:1;line-height:1.5}.card-meta{display:flex;gap:.5rem;align-items:center;font-size:.825rem;color:var(--text-muted);font-weight:600}.badge{display:inline-block;font-size:.75rem;font-weight:600;padding:.25rem .6rem;border-radius:var(--radius-sm);text-transform:uppercase;letter-spacing:.025em}.badge-nasional{background:#e0e7ff;color:#3730a3}.badge-provinsi{background:#dcfce7;color:#166534}.badge-kabupaten{background:#fef3c7;color:#92400e}[data-theme=dark] .badge-nasional{background:#312e81;color:#c7d2fe}[data-theme=dark] .badge-provinsi{background:#064e3b;color:#a7f3d0}[data-theme=dark] .badge-kabupaten{background:#78350f;color:#fde68a}.badge-pnbp{background:var(--badge-pnbp-bg);color:var(--badge-pnbp-text)}.badge-pajak{background:var(--badge-pajak-bg);color:var(--badge-pajak-text)}.table-responsive{width:100%;overflow-x:auto;margin:1.5rem 0;border-radius:var(--radius-md);border:1px solid var(--border-color);box-shadow:var(--shadow-sm);background:var(--bg-surface)}table.data-table{width:100%;border-collapse:collapse;text-align:left;font-size:.925rem}table.data-table th,table.data-table td{padding:.85rem 1rem;border-bottom:1px solid var(--border-color)}table.data-table th{background:var(--bg-subtle);color:var(--text-primary);font-weight:700}table.data-table tbody tr{transition:background-color .15s ease}table.data-table tbody tr:hover{background:var(--bg-subtle)}.content-body table{width:100%;min-width:34rem;border-collapse:collapse;text-align:left;font-size:.925rem}.content-body table th,.content-body table td{padding:.75rem 1rem;border-bottom:1px solid var(--border-color);vertical-align:top}.content-body table th{background:var(--bg-subtle);color:var(--text-primary);font-weight:700;white-space:nowrap}.content-body table tbody tr:last-child td{border-bottom:none}.content-body table tbody tr:hover{background:var(--bg-subtle)}.content-body table td:first-child{white-space:nowrap;font-weight:600;color:var(--text-primary)}.accordion{display:flex;flex-direction:column;gap:.75rem;margin:1.5rem 0}.accordion-item{border:1px solid var(--border-color);border-radius:var(--radius-md);background:var(--bg-surface);overflow:hidden;transition:border-color .2s ease,box-shadow .2s ease}.accordion-item[open]{border-color:var(--accent-primary);box-shadow:var(--shadow-sm)}.accordion-header{width:100%;padding:1rem 1.25rem;text-align:left;background:none;border:none;font-size:1rem;font-weight:600;color:var(--text-primary);display:flex;justify-content:space-between;align-items:center;cursor:pointer;transition:background .2s ease}.accordion-header:hover{background:var(--bg-subtle)}.accordion-content{padding:1rem 1.25rem;border-top:1px solid var(--border-color);color:var(--text-secondary);display:none;background:var(--bg-surface);animation:fadeInUp .25s ease-out}.accordion-item[open] .accordion-content{display:block}.disclaimer-box{background:#fefce8;border-left:4px solid #eab308;color:#854d0e;padding:1.15rem 1.35rem;border-radius:var(--radius-sm);margin:1.5rem 0;font-size:.925rem;line-height:1.5;box-shadow:var(--shadow-sm)}[data-theme=dark] .disclaimer-box{background:#422006;border-left-color:#f59e0b;color:#fef08a}.warning-box{background:#fef2f2;border-left:4px solid #ef4444;color:#991b1b;padding:1.15rem 1.35rem;border-radius:var(--radius-sm);margin:1.5rem 0;font-size:.925rem;box-shadow:var(--shadow-sm)}[data-theme=dark] .warning-box{background:#450a0a;border-left-color:#f87171;color:#fecaca}footer{margin-top:auto;background:var(--bg-surface);border-top:1px solid var(--border-color);padding:3rem 0 2rem;color:var(--text-muted);font-size:.875rem}.footer-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(220px,1fr));gap:2rem;margin-bottom:2rem}.mt-4{margin-top:1rem}.mb-4{margin-bottom:1rem}.my-6{margin-top:1.75rem;margin-bottom:1.75rem}.text-center{text-align:center}@media (max-width: 640px){h1{font-size:1.75rem}h2{font-size:1.35rem;margin-top:1.5rem}h3{font-size:1.15rem;margin-top:1.25rem}.hero-banner-content h1,.artikel-title{font-size:1.75rem}.artikel-lead{font-size:1rem}}@media (max-width: 400px){h1,.hero-banner-content h1,.artikel-title{font-size:1.5rem}}@media (prefers-reduced-motion: reduce){html{scroll-behavior:auto}*,*:before,*:after{animation-duration:.01ms!important;animation-iteration-count:1!important;transition-duration:.01ms!important;scroll-behavior:auto!important}}.lang-switcher{position:relative}.lang-switcher-trigger{list-style:none;user-select:none}.lang-switcher-trigger::-webkit-details-marker{display:none}.lang-switcher-caret{transition:transform .2s ease}.lang-switcher[open] .lang-switcher-caret{transform:rotate(180deg)}.lang-switcher-menu{position:absolute;right:0;top:calc(100% + .5rem);z-index:60;min-width:14rem;margin:0;padding:.35rem;list-style:none;background:var(--bg-surface);border:1px solid var(--border-color);border-radius:var(--radius-md);box-shadow:var(--shadow-lg)}.lang-switcher-menu a{display:flex;align-items:center;gap:.6rem;padding:.55rem .7rem;border-radius:var(--radius-sm);font-size:.875rem;font-weight:500;color:var(--text-primary);text-decoration:none!important;min-height:44px}.lang-switcher-menu a:hover,.lang-switcher-menu a:focus-visible{background:var(--bg-subtle);color:var(--accent-primary)}.lang-switcher-menu a.is-current{background:var(--accent-subtle);color:var(--accent-primary);font-weight:700}