Panduan Lengkap Akuntansi Praktis: Wawasan Kritis Bagi Profesional Non-Akuntan di Industri Hospitality

<p></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgAiefCEXVGKbErss1BW4LxM2KAya9C7aJE_mkW5iqCjUr8tPbxG3Xx8AKEKe7gmldo_GcUNYPBj9-Zh4shU-Vo1g6zsTrNN2KNe0XUd1Zi6BSsQM93sjK0SGbwNY9xscAbjOOMQkkFYcZVEEd9w1sKIyWr28d4oBV3uGBAVmsSIH0_Dweb_Ghdkyj-r2c/s1024/Gemini_Generated_Image_6r5njr6r5njr6r5n.png" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="1024" data-original-width="1024" height="374" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgAiefCEXVGKbErss1BW4LxM2KAya9C7aJE_mkW5iqCjUr8tPbxG3Xx8AKEKe7gmldo_GcUNYPBj9-Zh4shU-Vo1g6zsTrNN2KNe0XUd1Zi6BSsQM93sjK0SGbwNY9xscAbjOOMQkkFYcZVEEd9w1sKIyWr28d4oBV3uGBAVmsSIH0_Dweb_Ghdkyj-r2c/w374-h374/Gemini_Generated_Image_6r5njr6r5njr6r5n.png" width="374" /></a></div><br /> Bagi banyak manajer hotel, pemilik restoran, atau pemimpin tim operasional, dunia akuntansi sering terasa seperti benteng yang tidak dapat ditembus. Istilah seperti "<a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=define+debit&bbid=3431359514530118106&bpid=7413797220946983279" target="_blank">debit</a>," "<a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=define+kredit&bbid=3431359514530118106&bpid=7413797220946983279" target="_blank">kredit</a>," dan "<a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=define+liabilitas&bbid=3431359514530118106&bpid=7413797220946983279" target="_blank">liabilitas</a>" terdengar asing dan menakutkan, yang akhirnya membuat keputusan bisnis penting dibuat berdasarkan intuisi, bukan data finansial yang solid. Dalam industri yang sensitif terhadap biaya dan fluktuasi seperti perhotelan, mengabaikan "bahasa bisnis" ini sama saja dengan mencoba mengelola operasi internasional tanpa memahami budaya lokal. Artikel ini hadir untuk menerjemahkan bahasa bisnis yang fundamental ini, memberikan Anda wawasan mendasar yang dapat digunakan untuk membuat keputusan yang lebih cerdas dan strategis di bidang <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=Hospitality+Finance+definition&bbid=3431359514530118106&bpid=7413797220946983279" target="_blank">Hospitality Finance</a>.<p></p><h3 style="text-align: left;"> Memahami Tiga Pilar Laporan Keuangan Wajib Hotel Accounting</h3><p>Akuntansi adalah proses sistematis untuk mencatat, mengklasifikasi, dan meringkas peristiwa ekonomi untuk menyediakan informasi krusial bagi pengambilan keputusan. Fondasi dari semua ini terletak pada tiga laporan keuangan inti, yang harus dipahami oleh setiap Finance Professional:</p><h3 style="text-align: left;"> Neraca (Balance Sheet): "Foto" Posisi Keuangan</h3><p><a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=define+Neraca&bbid=3431359514530118106&bpid=7413797220946983279" target="_blank">Neraca</a> memberikan gambaran statis atau "foto" dari posisi keuangan perusahaan pada satu tanggal tertentu. Laporan ini dibangun di atas <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=define+Persamaan+Akuntansi&bbid=3431359514530118106&bpid=7413797220946983279" target="_blank">Persamaan Akuntansi</a> yang fundamental:</p><p><b><span style="font-size: large;"><a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=define+Aset&bbid=3431359514530118106&bpid=7413797220946983279" target="_blank">Aset</a> = Liabilitas + <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=define+Ekuitas&bbid=3431359514530118106&bpid=7413797220946983279" target="_blank">Ekuitas</a></span></b></p><p> Aset (Assets): Sumber daya berharga yang dimiliki atau dikendalikan. Penting untuk membedakan antara <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=define+Aset+Lancar&bbid=3431359514530118106&bpid=7413797220946983279" target="_blank">Aset Lancar</a> (kas, piutang, inventaris) yang dapat diubah menjadi uang tunai dalam setahun, dan <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=define+Aset+Jangka+Panjang&bbid=3431359514530118106&bpid=7413797220946983279" target="_blank">Aset Jangka Panjang</a> (gedung hotel, peralatan).</p><p> Liabilitas (Liabilities): Kewajiban atau utang perusahaan. <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=define+Liabilitas+Lancar&bbid=3431359514530118106&bpid=7413797220946983279" target="_blank">Liabilitas Lancar</a> (utang pemasok, gaji terutang) harus dibayar dalam setahun , sementara <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=define+Liabilitas+Jangka+Panjang&bbid=3431359514530118106&bpid=7413797220946983279" target="_blank">Liabilitas Jangka Panjang</a> (hipotek properti hotel) jatuh tempo lebih dari setahun.</p><p> Ekuitas (Equity): Klaim sisa para pemilik atas aset setelah semua liabilitas dilunasi, yang mencerminkan nilai bersih bisnis.</p><h3 style="text-align: left;"> Laporan Laba Rugi (Income Statement): "Video" Kinerja Profitabilitas</h3><p>Jika Neraca adalah foto, <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=define+Laporan+Laba+Rugi&bbid=3431359514530118106&bpid=7413797220946983279" target="_blank">Laporan Laba Rugi</a> adalah "video" yang merekam kinerja keuangan—profitabilitas—selama periode waktu tertentu. Laporan ini menjawab pertanyaan dasar: "Apakah bisnis kita menghasilkan uang?".</p><p>Strukturnya mengalir dari <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=define+Pendapatan&bbid=3431359514530118106&bpid=7413797220946983279" target="_blank">Pendapatan</a> (Penjualan kamar, F&B) dikurangi Harga Pokok Penjualan (COGS) untuk menghasilkan <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=define+Laba+Kotor&bbid=3431359514530118106&bpid=7413797220946983279" target="_blank">Laba Kotor</a>, kemudian dikurangi <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=define+Beban+Operasional&bbid=3431359514530118106&bpid=7413797220946983279" target="_blank">Beban Operasional</a> (Gaji administrasi, pemasaran, utilitas), yang akhirnya menyisakan <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=define+Laba+Bersih&bbid=3431359514530118106&bpid=7413797220946983279" target="_blank">Laba Bersih</a>.</p><p><b>Konsep kuncinya adalah <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=define+Akuntansi+Berbasis+Akrual&bbid=3431359514530118106&bpid=7413797220946983279" target="_blank">Akuntansi Berbasis Akrual</a>, di mana pendapatan diakui saat diperoleh, bukan saat kas diterima.</b></p><h3 style="text-align: left;"> Laporan Arus Kas (Statement of Cash Flows): "Pemeriksaan Realitas"</h3><p>Pepatah terkenal berbunyi: "Laba adalah opini, kas adalah fakta." Laporan Laba Rugi yang tinggi labanya dapat menyesatkan jika perusahaan tidak dapat menagih piutangnya. <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=define+Laporan+Arus+Kas&bbid=3431359514530118106&bpid=7413797220946983279" target="_blank">Laporan Arus Kas</a> berfungsi sebagai "pemeriksaan realitas" yang merinci pergerakan kas yang sebenarnya dalam tiga kategori:</p><p></p><ol style="text-align: left;"><li><a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=define+Aktivitas+Operasi&bbid=3431359514530118106&bpid=7413797220946983279" target="_blank">Aktivitas Operasi</a>: Kas dari operasi bisnis utama (penerimaan dari tamu dikurangi pembayaran gaji, pemasok).</li><li><a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=define+Aktivitas+Investasi&bbid=3431359514530118106&bpid=7413797220946983279" target="_blank">Aktivitas Investasi</a>: Kas untuk pembelian atau penjualan aset jangka panjang (misalnya, merenovasi lobi atau membeli peralatan dapur).</li><li><a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=define+Aktivitas+Pendanaan&bbid=3431359514530118106&bpid=7413797220946983279" target="_blank">Aktivitas Pendanaan</a>: Kas dari transaksi dengan pemilik dan kreditor (pinjaman bank atau dividen).</li></ol><p></p><p><br /></p><h3 style="text-align: left;"> Studi Kasus: Mengapa Kas dan Laba Berbeda di Hotel Management</h3><p>Mengapa Laba Bersih di Laporan Laba Rugi bisa tinggi, sementara kas di bank tetap rendah?</p><p>Ini adalah tanda bahaya klasik. Perbedaan ini sering terjadi karena:</p><p> <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=accounting+Penjualan+Kredit+yang+Belum+Tertagih&bbid=3431359514530118106&bpid=7413797220946983279" target="_blank">Penjualan Kredit yang Belum Tertagih</a>: Hotel mengadakan acara korporat besar pada bulan Desember senilai Rp200 juta (diakui sebagai pendapatan karena layanan diberikan), tetapi klien baru membayar pada bulan Februari. Akibatnya, Laba Rugi Desember positif, tetapi kas (dan Laporan Arus Kas) tetap rendah.</p><p> <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=accounting+Pembelian+Persediaan&bbid=3431359514530118106&bpid=7413797220946983279" target="_blank">Pembelian Persediaan</a>: Bisnis membeli inventaris makanan dan minuman besar-besaran secara tunai. Ini adalah arus kas keluar segera, tetapi biaya ini (COGS) baru tercatat di Laporan Laba Rugi saat makanan/minuman tersebut terjual.</p><p>Wawasan Kritis: Arus kas operasi yang negatif, sementara Laba Bersih positif, menunjukkan bahwa perusahaan mungkin kesulitan menagih piutang, atau menjual aset hanya untuk mendanai operasional.</p><h3 style="text-align: left;"> Rasio Kunci: Alat Diagnostik untuk Perhotelan Indonesia</h3><p>Angka mentah tidak menceritakan keseluruhan cerita. Kekuatan sebenarnya dari data akuntansi terletak pada <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=analisis+rasio+akuntansi&bbid=3431359514530118106&bpid=7413797220946983279" target="_blank">analisis rasio</a>, yang merupakan alat diagnostik untuk membandingkan kinerja dari waktu ke waktu (<a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=analisis+tren+akuntansi&bbid=3431359514530118106&bpid=7413797220946983279" target="_blank">analisis tren</a>) atau dengan pesaing (<a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=benchmarking+industri+akuntansi&bbid=3431359514530118106&bpid=7413797220946983279" target="_blank">benchmarking industri</a>).</p><h4 style="text-align: left;"> Rasio Likuiditas (Fokus Jangka Pendek)</h4><table style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; color: #1b1c1d; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; font-family: "Google Sans Text", sans-serif; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 32px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px 0px 32px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><thead style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><tr style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background: none 0% 0% / auto repeat scroll padding-box border-box rgb(239, 239, 239); border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><strong style="animation: 0s ease 0s 1 normal none running none; appearance: none; background: none 0% 0% / auto repeat scroll padding-box border-box rgba(0, 0, 0, 0); border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px !important; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">Nama Rasio</strong></td><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background: none 0% 0% / auto repeat scroll padding-box border-box rgb(239, 239, 239); border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><strong style="animation: 0s ease 0s 1 normal none running none; appearance: none; background: none 0% 0% / auto repeat scroll padding-box border-box rgba(0, 0, 0, 0); border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px !important; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">Formula</strong></td><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background: none 0% 0% / auto repeat scroll padding-box border-box rgb(239, 239, 239); border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><strong style="animation: 0s ease 0s 1 normal none running none; appearance: none; background: none 0% 0% / auto repeat scroll padding-box border-box rgba(0, 0, 0, 0); border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px !important; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">Pertanyaan Bisnis yang Dijawab</strong></td></tr></thead><tbody style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><tr style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><b style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=define+Rasio+Lancar&bbid=3431359514530118106&bpid=7413797220946983279" target="_blank">Rasio Lancar</a></b></td><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">Aset Lancar / Liabilitas Lancar</td><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><p style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px !important; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">"Apakah kita mampu membayar semua tagihan dalam 12 bulan ke depan?" </p></td></tr><tr style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><b style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=define+Rasio+Cepat&bbid=3431359514530118106&bpid=7413797220946983279" target="_blank">Rasio Cepat</a></b></td><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">(Aset Lancar – Inventaris) / Liabilitas Lancar</td><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">"Apakah kita bisa membayar tagihan bahkan tanpa menjual inventaris?"</td></tr></tbody></table><p><b><i>Rasio Lancar 2:1 dianggap sehat. Rasio Cepat di atas 1:1 umumnya aman.</i></b></p><p><br /></p><h4 style="text-align: left;"> Rasio Profitabilitas & Stabilitas (Fokus Jangka Panjang)</h4><table style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; color: #1b1c1d; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; font-family: "Google Sans Text", sans-serif; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 32px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px 0px 32px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><thead style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><tr style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background: none 0% 0% / auto repeat scroll padding-box border-box rgb(239, 239, 239); border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><strong style="animation: 0s ease 0s 1 normal none running none; appearance: none; background: none 0% 0% / auto repeat scroll padding-box border-box rgba(0, 0, 0, 0); border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px !important; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">Nama Rasio</strong></td><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background: none 0% 0% / auto repeat scroll padding-box border-box rgb(239, 239, 239); border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><strong style="animation: 0s ease 0s 1 normal none running none; appearance: none; background: none 0% 0% / auto repeat scroll padding-box border-box rgba(0, 0, 0, 0); border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px !important; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">Formula</strong></td><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background: none 0% 0% / auto repeat scroll padding-box border-box rgb(239, 239, 239); border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><strong style="animation: 0s ease 0s 1 normal none running none; appearance: none; background: none 0% 0% / auto repeat scroll padding-box border-box rgba(0, 0, 0, 0); border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px !important; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">Apa yang Diukur</strong></td></tr></thead><tbody style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><tr style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><b style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=define+Margin+Laba+Bersih&bbid=3431359514530118106&bpid=7413797220946983279" target="_blank">Margin Laba Bersih</a></b></td><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">(Laba Bersih / Penjualan) x 100%</td><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><p style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px !important; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">Persentase laba bersih dari setiap rupiah penjualan. </p></td></tr><tr style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><b style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">Tingkat Pengembalian Investasi (ROI)</b></td><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">Laba Bersih / Rata-rata Ekuitas Pemilik</td><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><p style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px !important; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">Efisiensi manajemen dalam menghasilkan laba dari modal pemilik. </p></td></tr><tr style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><b style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">Rasio Utang terhadap Aset</b></td><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">Total Liabilitas / Total Aset</td><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><p style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px !important; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">Ketergantungan bisnis pada utang untuk mendanai aset (risiko finansial). </p></td></tr></tbody></table><h3 style="text-align: left;"><br /></h3><h3 style="text-align: left;"> Kuasai Bahasa Bisnis dan Ambil Kontrol</h3><p>Memahami akuntansi bukanlah tugas bagi Akuntan saja; ini adalah prasyarat untuk pengambilan keputusan yang efektif bagi setiap manajer. Ingatlah tiga kesimpulan utama:</p><p></p><ol style="text-align: left;"><li>Laba Bukanlah Kas: Selalu analisis Laba Rugi dan Arus Kas secara bersamaan.</li><li>Neraca adalah Fondasi: Pahami secara jelas Persamaan Akuntansi untuk kontrol finansial yang efektif.</li><li>Anggaran Adalah Peta Jalan Proaktif: Gunakan Anggaran Kas untuk mengantisipasi potensi masalah likuiditas sebelum terjadi krisis.</li></ol><p></p><p>Dengan menguasai fondasi ini, Anda akan diberdayakan untuk mengajukan pertanyaan yang lebih tajam kepada tim keuangan, memahami jawaban mereka, dan pada akhirnya, membuat keputusan strategis yang lebih baik.</p><p>Tunggu apa lagi? <a href="http://lynk.id/warkotiktokshop/jd907xr3n0md" target="_blank">Klik di sini untuk mendapatkan salinan Panduan Akuntansi Praktis untuk Non-Akuntan dan mulai transformasi wawasan finansial Anda hari ini</a>!</p><p><br /></p><h3 style="text-align: left;"> FAQ (Frequently Asked Questions)</h3><p> <b>Apa perbedaan mendasar antara akuntansi dan pembukuan (bookkeeping)?</b></p><p>Pembukuan berfokus pada pencatatan transaksi sehari-hari secara akurat. Sementara itu, akuntansi mengambil data tersebut, mengubahnya menjadi laporan yang dapat dianalisis, dan menjadi alat strategis untuk pengambilan keputusan.</p><p><b> Mengapa konsep Biaya Historis dalam GAAP penting bagi pemilik hotel?</b></p><p>Prinsip Biaya Historis menyatakan bahwa aset dicatat sebesar biaya perolehannya yang asli. Ini penting karena berarti nilai tanah atau bangunan hotel yang tertera di Neraca (dikurangi penyusutan) tidak mencerminkan nilai pasar atau nilai likuidasi saat ini.</p><p> <b>Mengapa Laporan Arus Kas Operasi yang positif sangat penting bagi sebuah perusahaan?</b></p><p>Arus Kas dari Aktivitas Operasi adalah "mesin" kas perusahaan dan mencakup kas yang dihasilkan dari operasi bisnis utama sehari-hari. Arus kas operasi yang positif dan kuat adalah tanda bisnis yang sehat, karena menunjukkan bahwa bisnis dapat membiayai operasinya sendiri tanpa harus terus-menerus meminjam uang atau menjual aset.</p>

 Bagi banyak manajer hotel, pemilik restoran, atau pemimpin tim operasional, dunia akuntansi sering terasa seperti benteng yang tidak dapat ...

Panduan Lengkap Akuntansi Perpajakan untuk Manajer Keuangan di Industri Perhotelan Indonesia

<p></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhBHRFM3rjF-ajM3kqNAj5qN5YWV1qOMCrIShe6VnhTOW8jKzFNB5HJK3UFJet66wMOpkmvMA0y48v97pgDlTk9ElazVEGkH0sBA8OrVl2XTMCfzQFmctUuc-YfcbG5XT7aSRAIHuXJ0f_MBDIYqpIp977dUDd7DTjuxS1eBmb9jDHaLi-fL1fuKt_NzUw/s1024/Akuntansi%20Perpajakan%20Hotel.png" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="1024" data-original-width="1024" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhBHRFM3rjF-ajM3kqNAj5qN5YWV1qOMCrIShe6VnhTOW8jKzFNB5HJK3UFJet66wMOpkmvMA0y48v97pgDlTk9ElazVEGkH0sBA8OrVl2XTMCfzQFmctUuc-YfcbG5XT7aSRAIHuXJ0f_MBDIYqpIp977dUDd7DTjuxS1eBmb9jDHaLi-fL1fuKt_NzUw/s320/Akuntansi%20Perpajakan%20Hotel.png" width="320" /></a></div><div class="separator" style="clear: both; text-align: justify;"><br /></div><p></p><h2 style="clear: both; text-align: center;">Panduan Lengkap Akuntansi Perpajakan untuk Manajer Keuangan di Industri Perhotelan Indonesia</h2><div class="separator" style="clear: both; text-align: center;"><div class="separator" style="clear: both; text-align: justify;"><br /></div><div class="separator" style="clear: both; text-align: justify;"><br /></div><div class="separator" style="clear: both; text-align: justify;"><a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=Sebagai+Manajer+Keuangan+atau+Chief+Accounting+di+sektor+Perhotelan+Indonesia&bbid=3431359514530118106&bpid=8124820173012028597" target="_blank">Sebagai Manajer Keuangan atau Chief Accounting di sektor Perhotelan Indonesia</a>, Anda pasti menghadapi dilema klasik: bagaimana memastikan kepatuhan perpajakan yang ketat sambil mempertahankan margin laba yang sehat? Kesalahan sekecil apa pun dalam mengelola pajak (seperti salah menghitung <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=PPN+PPh+Indonesia&bbid=3431359514530118106&bpid=8124820173012028597" target="_blank">PPN atau PPh 21/23</a>) dapat memicu koreksi fiskal, denda, hingga sanksi yang menggerus profitabilitas hotel Anda.</div><div class="separator" style="clear: both; text-align: justify;"><br /></div><div class="separator" style="clear: both; text-align: justify;">Menguasai <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=Akuntansi+Perpajakan+Hotel+Indonesia&bbid=3431359514530118106&bpid=8124820173012028597" target="_blank">Akuntansi Perpajakan Hotel</a> bukan lagi sekadar kepatuhan, melainkan strategi bisnis wajib bagi setiap Finance Professional. Artikel panduan lengkap ini bertujuan memberikan wawasan praktis dan legal mengenai <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=Subjek+Objek+strategi+optimalisasi+pajak+hotel&bbid=3431359514530118106&bpid=8124820173012028597" target="_blank">Subjek, Objek, dan strategi optimalisasi pajak</a>, sehingga Anda dapat mengelola kewajiban pajak hotel secara efisien, legal, dan akurat.</div><div class="separator" style="clear: both; text-align: justify;"><br /></div><h3 style="clear: both; text-align: justify;"> Memahami Pilar Kewajiban Pajak Hotel: Fokus Hotel Accounting</h3><div class="separator" style="clear: both; text-align: justify;"><br /></div><div class="separator" style="clear: both; text-align: justify;">Operasional hotel dikenai berbagai jenis pajak, baik pajak pusat (DJP) maupun pajak daerah (Pemda). Untuk Hotel Accounting yang efisien, Anda wajib menguasai empat pilar utama ini:</div><div class="separator" style="clear: both; text-align: justify;"><br /></div><h4 style="clear: both; text-align: justify;"> PPh Badan (PPh 25/29): Laba Usaha Hotel</h4><div class="separator" style="clear: both; text-align: justify;"><a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=Pajak+Penghasilan+Badan+Indonesia&bbid=3431359514530118106&bpid=8124820173012028597" target="_blank">Pajak Penghasilan Badan</a> dikenakan atas <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=define+laba+kena+pajak&bbid=3431359514530118106&bpid=8124820173012028597" target="_blank">laba kena pajak</a> hotel dengan tarif umum saat ini 22%. Kewajiban ini dibayar melalui angsuran bulanan (PPh 25) dan dilunasi di akhir tahun saat pelaporan SPT Tahunan (PPh 29). Perhitungan PPh Badan sangat dipengaruhi oleh <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=define+rekonsiliasi+fiskal&bbid=3431359514530118106&bpid=8124820173012028597" target="_blank">rekonsiliasi fiskal</a> dan <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=penerapan+penyusutan+aset+Indonesia&bbid=3431359514530118106&bpid=8124820173012028597" target="_blank">penerapan penyusutan aset</a>.</div><div class="separator" style="clear: both; text-align: justify;"><br /></div><h4 style="clear: both; text-align: justify;"> PPh Pemotongan (21 & 23): Pengendalian Internal</h4><div class="separator" style="clear: both; text-align: justify;"> <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=PPh+21+Indonesia&bbid=3431359514530118106&bpid=8124820173012028597" target="_blank">PPh 21</a>: Pajak atas penghasilan yang dibayarkan kepada karyawan dan direksi (<a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=gaji+bonus+THR+PPh+21&bbid=3431359514530118106&bpid=8124820173012028597" target="_blank">gaji, bonus, THR</a>). Hotel wajib memotong, menyetor, dan melaporkan PPh 21 ini setiap bulan.</div><div class="separator" style="clear: both; text-align: justify;"> <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=PPh+23+Indonesia&bbid=3431359514530118106&bpid=8124820173012028597" target="_blank">PPh 23</a>: Pajak yang dipotong oleh hotel atas pembayaran jasa tertentu kepada vendor berbadan hukum (PT/CV), seperti <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=sewa+peralatan+event+pajak+Indonesia&bbid=3431359514530118106&bpid=8124820173012028597" target="_blank">sewa peralatan event</a>, <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=jasa+konsultan+pajak+Indonesia&bbid=3431359514530118106&bpid=8124820173012028597" target="_blank">jasa konsultan</a>, atau <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=cleaning+service+pajak+Indonesia&bbid=3431359514530118106&bpid=8124820173012028597" target="_blank">cleaning service</a>. <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=Tarif+umum+jasa+konsultan+Indonesia&bbid=3431359514530118106&bpid=8124820173012028597" target="_blank">Tarif umumnya 2% dari nilai bruto</a>.</div><div class="separator" style="clear: both; text-align: justify;"><br /></div><h4 style="clear: both; text-align: justify;"> Mengelola PPN dan Pajak Hotel (PHR): Kunci Hospitality Finance</h4><div class="separator" style="clear: both; text-align: justify;"><br /></div><div class="separator" style="clear: both; text-align: justify;">Ini adalah area paling rawan <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=define+double+charging+pajak&bbid=3431359514530118106&bpid=8124820173012028597" target="_blank">double charging</a> dan koreksi di sektor perhotelan:</div><div class="separator" style="clear: both; text-align: justify;"><br /></div><div class="separator" style="clear: both; text-align: justify;"><table style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; color: #1b1c1d; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; font-family: "Google Sans Text", sans-serif !important; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15 !important; margin-bottom: 32px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; marker: none; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><thead style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15 !important; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; marker: none; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><tr style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15 !important; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; marker: none; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background: none 0% 0% / auto repeat scroll padding-box border-box rgb(239, 239, 239); border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15 !important; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; marker: none; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><strong style="animation: 0s ease 0s 1 normal none running none; appearance: none; background: none 0% 0% / auto repeat scroll padding-box border-box rgba(0, 0, 0, 0); border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15 !important; margin-bottom: 0px !important; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; marker: none; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">Jenis Pajak</strong></td><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background: none 0% 0% / auto repeat scroll padding-box border-box rgb(239, 239, 239); border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15 !important; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; marker: none; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><strong style="animation: 0s ease 0s 1 normal none running none; appearance: none; background: none 0% 0% / auto repeat scroll padding-box border-box rgba(0, 0, 0, 0); border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15 !important; margin-bottom: 0px !important; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; marker: none; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">Pengenaan</strong></td><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background: none 0% 0% / auto repeat scroll padding-box border-box rgb(239, 239, 239); border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15 !important; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; marker: none; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><strong style="animation: 0s ease 0s 1 normal none running none; appearance: none; background: none 0% 0% / auto repeat scroll padding-box border-box rgba(0, 0, 0, 0); border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15 !important; margin-bottom: 0px !important; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; marker: none; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">Tarif Umum</strong></td><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background: none 0% 0% / auto repeat scroll padding-box border-box rgb(239, 239, 239); border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15 !important; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; marker: none; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><strong style="animation: 0s ease 0s 1 normal none running none; appearance: none; background: none 0% 0% / auto repeat scroll padding-box border-box rgba(0, 0, 0, 0); border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15 !important; margin-bottom: 0px !important; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; marker: none; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">Keterangan Penting</strong></td></tr></thead><tbody style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15 !important; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; marker: none; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><tr style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15 !important; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; marker: none; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15 !important; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; marker: none; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><b style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15 !important; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; marker: none; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">PPN (Pajak Pertambahan Nilai)</b></td><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15 !important; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; marker: none; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><p style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15 !important; margin-bottom: 0px !important; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; marker: none; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">Pajak Pusat (DJP), hanya dikenakan pada hotel berstatus PKP (Pengusaha Kena Pajak)</p></td><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15 !important; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; marker: none; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">11%</td><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15 !important; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; marker: none; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><p style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15 !important; margin-bottom: 0px !important; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; marker: none; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">Dikenakan pada jasa yang tidak dikenai Pajak Hotel/Restoran, seperti sewa ruang <i style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15 !important; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; marker: none; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">meeting</i>, laundry ke tamu, atau paket <i style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15 !important; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; marker: none; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">wedding</i></p></td></tr><tr style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15 !important; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; marker: none; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15 !important; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; marker: none; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><b style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15 !important; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; marker: none; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">Pajak Hotel & Restoran (PHR)</b></td><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15 !important; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; marker: none; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><p style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15 !important; margin-bottom: 0px !important; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; marker: none; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><span class="citation-40 citation-end-40" style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15 !important; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; marker: none; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">Pajak Daerah (Pemda), dikenakan tanpa memandang status PKP</span>.<sources-carousel-inline _nghost-ng-c4064532589="" ng-version="0.0.0-PLACEHOLDER" style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15 !important; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; marker: none; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><!----><source-inline-chips _ngcontent-ng-c4064532589="" _nghost-ng-c2631690858="" class="ng-star-inserted" style="animation: 0s ease 0s 1 normal none running none; 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columns: auto; contain: none; container: none; content: normal; cursor: pointer; cx: 0px; cy: 0px; d: none; direction: ltr; display: flex; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; font-family: "Google Sans Text", sans-serif !important; font-feature-settings: normal; font-kerning: auto; font-optical-sizing: auto; font-size-adjust: none; font-size: 13.3333px; font-stretch: normal; font-style: normal; font-variant: normal; font-variation-settings: normal; font-weight: normal; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15 !important; margin-bottom: 0px; margin-left: 2px; margin-right: 2px; margin-top: 0px !important; marker: none; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(68, 71, 70) none 0px; overlay: none; padding: 1px 6px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><mat-icon _ngcontent-ng-c65938297="" aria-hidden="true" class="mat-icon notranslate symbol gds-icon-s google-symbols mat-ligature-font mat-icon-no-color" data-mat-icon-name="link" data-mat-icon-type="font" fonticon="link" role="img" style="animation: 0s ease 0s 1 normal none running none; appearance: none; background: none 0% 0% / auto no-repeat scroll padding-box border-box rgba(0, 0, 0, 0); border: 0px none rgb(68, 71, 70); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: pointer; cx: 0px; cy: 0px; d: none; direction: ltr; display: block; fill: rgb(68, 71, 70); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15 !important; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; marker: none; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(68, 71, 70) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: matrix(0.707107, -0.707107, 0.707107, 0.707107, 0, 0); transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"></mat-icon></button><!----><!----><!----><!----></div><!----><!----><!----><source-inline-chip _ngcontent-ng-c2631690858="" _nghost-ng-c65938297="" class="ng-star-inserted" style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: 0px; interactivity: auto; isolation: auto; line-height: 1.15 !important; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; marker: none; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: relative; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted" style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline-flex; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15 !important; margin-bottom: 0px; margin-left: 4px; margin-right: 0px; margin-top: 0px !important; marker: none; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><button _ngcontent-ng-c65938297="" cdkoverlayorigin="" class="button ng-star-inserted" data-hveid="0" data-ved="0CAAQvoAQahgKEwjxhIW5xc6QAxUAAAAAHQAAAAAQugE" decode-data-ved="1" jslog="262206;track:generic_click,impression,attention" style="animation: 0s ease 0s 1 normal none running none; 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isolation: auto; line-height: 1.15 !important; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; marker: none; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(68, 71, 70) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: matrix(0.707107, -0.707107, 0.707107, 0.707107, 0, 0); transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"></mat-icon></button><!----><!----><!----><!----></div><!----><!----><!----></source-inline-chip><!----><!----><!----><!----><!----><p></p></td><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15 !important; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; marker: none; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">10%</td><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15 !important; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; marker: none; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><p style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15 !important; margin-bottom: 0px !important; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; marker: none; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">Dikenakan pada biaya sewa kamar/penginapan dan penjualan F&B di restoran hotel</p></td></tr></tbody></table></div><div class="separator" style="clear: both; text-align: justify;"><br /></div><div class="separator" style="clear: both; text-align: justify;">Aturan Emas: Hotel tidak boleh mengenakan PPN dan Pajak Hotel (PHR) sekaligus pada satu transaksi yang sama (double charging). Kewajiban PPN dihitung dari selisih <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=define+PPN+Keluaran&bbid=3431359514530118106&bpid=8124820173012028597" target="_blank">PPN Keluaran</a> (penjualan) dan <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=define+PPN+Masukan&bbid=3431359514530118106&bpid=8124820173012028597" target="_blank">PPN Masukan</a> (pembelian).</div><div class="separator" style="clear: both; text-align: justify;"><br /></div><h3 style="clear: both; text-align: justify;"> Perencanaan Pajak untuk Optimalisasi Hotel Management</h3><div class="separator" style="clear: both; text-align: justify;"><br /></div><div class="separator" style="clear: both; text-align: justify;">Perencanaan pajak (<a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=Tax+Planning+Indonesia&bbid=3431359514530118106&bpid=8124820173012028597" target="_blank">Tax Planning</a>) yang baik adalah proses legal untuk mengorganisasi transaksi agar beban pajak yang timbul sah dan minimum.</div><div class="separator" style="clear: both; text-align: justify;"><br /></div><div class="separator" style="clear: both; text-align: justify;"><ol><li><b><a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=Optimalisasi+Biaya+Penyusutan+Pajak&bbid=3431359514530118106&bpid=8124820173012028597" target="_blank">Optimalisasi Biaya dan Penyusutan</a>:</b> Pastikan semua biaya operasional tercatat dan memiliki bukti sah (<a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=contoh+faktur+nota+resmi+Indonesia&bbid=3431359514530118106&bpid=8124820173012028597" target="_blank">faktur/nota resmi</a>). Maksimalkan penggunaan penyusutan aset (gedung, furnitur, AC) sesuai ketentuan fiskal untuk menekan Laba Kena Pajak.</li><li><b><a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=Manajemen+PPN+Masukan+Indonesia&bbid=3431359514530118106&bpid=8124820173012028597" target="_blank">Manajemen PPN Masukan</a>: </b>Selalu prioritaskan pembelian barang atau jasa dari vendor yang juga berstatus PKP. PPN Masukan dari pembelian operasional (linen, bahan makanan, sabun) dapat dikreditkan untuk mengurangi PPN yang harus disetor.</li><li><b><a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=Pemisahan+Entitas+Usaha+pajak&bbid=3431359514530118106&bpid=8124820173012028597" target="_blank">Pemisahan Entitas Usaha</a>: </b>Untuk hotel skala besar, pemisahan entitas (misalnya memisahkan bisnis Restoran/F&B dari Akomodasi) dapat menciptakan efisiensi pajak, khususnya dalam menghindari pajak ganda PPN dan PHR.</li></ol></div><div class="separator" style="clear: both; text-align: justify;"><br /></div><h3 style="clear: both; text-align: justify;">Studi Kasus: Menghitung PPN Terutang</h3><div class="separator" style="clear: both; text-align: justify;">Misalkan Hotel X (berstatus PKP) pada bulan ini memiliki transaksi:</div><div class="separator" style="clear: both; text-align: justify;">1.  PPN Keluaran: Sewa ballroom untuk event (Jasa Kena Pajak) senilai Rp 50.000.000.</div><div class="separator" style="clear: both; text-align: justify;">     PPN Keluaran: 11% x Rp 50.000.000 = Rp 5.500.000</div><div class="separator" style="clear: both; text-align: justify;">2.  PPN Masukan: Pembelian linen dan sabun dari vendor PKP senilai Rp 36.600.000 (termasuk PPN).</div><div class="separator" style="clear: both; text-align: justify;">     PPN Masukan: Rp 36.600.000 / 111% x 11% = Rp 3.600.000</div><div class="separator" style="clear: both; text-align: justify;"><br /></div><div class="separator" style="clear: both; text-align: justify;"><b>Perhitungan <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=define+PPN+Terutang&bbid=3431359514530118106&bpid=8124820173012028597" target="_blank">PPN Terutang</a>:</b></div><div class="separator" style="clear: both; text-align: justify;">PPN Terutang = PPN Keluaran – PPN Masukan</div><div class="separator" style="clear: both; text-align: justify;">PPN Terutang = Rp 5.500.000 – Rp 3.600.000 = Rp 1.900.000</div><div class="separator" style="clear: both; text-align: justify;"><br /></div><div class="separator" style="clear: both; text-align: justify;">Hotel X wajib menyetor PPN sebesar Rp 1.900.000 ke kas negara selambatnya tanggal 15 bulan berikutnya.</div><div class="separator" style="clear: both; text-align: justify;"><br /></div><div class="separator" style="clear: both; text-align: justify;">Kepatuhan Akuntansi Perpajakan Hotel memerlukan ketelitian dan pemahaman mendalam tentang PPh (21, 23, Badan), PPN, dan Pajak Daerah (PHR). Tiga poin kunci yang harus Anda terapkan segera adalah: (1) Hindari double charging PPN dan PHR. (2) Selalu potong PPh 23 untuk vendor jasa. (3) Optimalkan PPN Masukan dengan memilih vendor PKP.</div><div class="separator" style="clear: both; text-align: justify;"><br /></div><div class="separator" style="clear: both; text-align: justify;">Dengan menerapkan praktik Hospitality Finance yang disiplin, Anda tidak hanya menghindari denda dan sanksi yang berisiko tinggi, tetapi juga memaksimalkan laba bersih hotel Anda.</div><div class="separator" style="clear: both; text-align: justify;"><br /></div><div class="separator" style="clear: both; text-align: justify;">Jangan biarkan ketidaktahuan menggerus profit Anda! Untuk panduan yang lebih detail, termasuk checklist bulanan, studi kasus perhitungan PPh 21, dan <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=SOP+Strategi+Pajak+Tahunan+Indonesia&bbid=3431359514530118106&bpid=8124820173012028597" target="_blank">SOP Strategi Pajak Tahunan</a>, <a href="http://lynk.id/warkotiktokshop/xmgwe98vkvwm" target="_blank">unduh buku panduannya di sini!</a></div><div class="separator" style="clear: both; text-align: justify;"><br /></div><h3 style="clear: both; text-align: justify;"> FAQ (Frequently Asked Questions)</h3><div class="separator" style="clear: both; text-align: justify;"><b>1. Apa perbedaan utama antara PPN dan Pajak Hotel (PHR) di hotel?</b></div><div class="separator" style="clear: both; text-align: justify;">PPN adalah Pajak Pusat (diatur DJP) dan hanya dikenakan jika hotel berstatus PKP. Pajak Hotel (PHR) adalah Pajak Daerah (diatur Pemda) dan wajib dipungut oleh semua hotel di wilayah tersebut. Kedua pajak ini tidak boleh dikenakan bersamaan pada satu transaksi yang sama.</div><div class="separator" style="clear: both; text-align: justify;"><br /></div><div class="separator" style="clear: both; text-align: justify;"><b>2. Kapan hotel wajib memotong PPh 23?</b></div><div class="separator" style="clear: both; text-align: justify;">Hotel wajib memotong PPh 23 (tarif 2%) saat melakukan pembayaran atas jasa tertentu kepada vendor berbadan hukum (PT atau CV), misalnya untuk sewa peralatan, jasa konsultan, atau jasa kebersihan.</div><div class="separator" style="clear: both; text-align: justify;"><br /></div><div class="separator" style="clear: both; text-align: justify;"><b>3. Apakah <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=gaji+Direktur+hotel+Indonesia&bbid=3431359514530118106&bpid=8124820173012028597" target="_blank">gaji Direktur hotel</a> juga dikenakan PPh 21?</b></div><div class="separator" style="clear: both; text-align: justify;">Ya, Direktur yang menerima penghasilan dari hotel wajib dikenakan pemotongan PPh 21, sama seperti pegawai tetap lainnya, karena Direktur termasuk <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=Subjek+Pajak+Orang+Pribadi+Indonesia&bbid=3431359514530118106&bpid=8124820173012028597" target="_blank">Subjek Pajak Orang Pribadi</a> yang menerima penghasilan dari hotel sebagai pemberi kerja.</div></div><p></p><div style="text-align: justify;"><br /></div><div style="text-align: justify;"> </div><p></p>

Panduan Lengkap Akuntansi Perpajakan untuk Manajer Keuangan di Industri Perhotelan Indonesia Sebagai Manajer Keuangan atau Chief Accounting ...