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; 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-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;"></source-inline-chip></source-inline-chips></sources-carousel-inline></p><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="0CAAQvoAQahgKEwjxhIW5xc6QAxUAAAAAHQAAAAAQuQE" decode-data-ved="1" jslog="262206;track:generic_click,impression,attention" style="animation: 0s ease 0s 1 normal none running none; background: none 0% 0% / auto repeat scroll padding-box border-box rgb(240, 244, 249); border-color: rgb(68, 71, 70); border-style: none; border-width: 0px; clear: none; clip: auto; color: #444746; 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; background: none 0% 0% / auto repeat scroll padding-box border-box rgb(240, 244, 249); border-color: rgb(68, 71, 70); border-style: none; border-width: 0px; clear: none; clip: auto; color: #444746; 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><!----><!----><!----><!----><!----><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 ...

7 Kiat Profesional Mengelola Accrued Expenses dan Accounts Payable untuk Hospitality Finance yang Akurat

<p> </p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjydjk9Dwgooq0lJtbJLvW0Y70ZmWsxXA4nt0I8Osk8SPdzEfTBfG6cP_b_wxL-cUfkdoZx1ZafROdwdiojSQV5yNVa77e1urOScEIyP1p97OeNnvQOsmCTDLdC2l5TEDr8zRIHQDH4XNZxcJdI3SJSannH_Y3N6RsGbJDYhjiXzX0qQXVA4PrqYTTNMf8/s1024/AE.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/AVvXsEjydjk9Dwgooq0lJtbJLvW0Y70ZmWsxXA4nt0I8Osk8SPdzEfTBfG6cP_b_wxL-cUfkdoZx1ZafROdwdiojSQV5yNVa77e1urOScEIyP1p97OeNnvQOsmCTDLdC2l5TEDr8zRIHQDH4XNZxcJdI3SJSannH_Y3N6RsGbJDYhjiXzX0qQXVA4PrqYTTNMf8/s320/AE.png" width="320" /></a></div><div class="separator" style="clear: both; text-align: justify;"><br /></div><h2 style="clear: both; text-align: center;">Panduan Lengkap Accrued Expenses & Accounts Payable bagi Finance Professional Hotel</h2><div class="separator" style="clear: both; text-align: justify;"><br /></div><div class="separator" style="clear: both; text-align: justify;"><span class="citation-77 citation-end-77">Apakah Anda sering dihadapkan pada laporan laba rugi yang tampak fantastis di akhir bulan, namun mendadak anjlok di bulan berikutnya saat semua tagihan datang? <source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER"><sup _ngcontent-ng-c911849040="" class="superscript" data-turn-source-index="1"><!----></sup></source-footnote></span><span class="citation-76">Masalah ini adalah masalah klasik yang sering dihadapi oleh </span><b>Finance Professional</b><span class="citation-76"> di </span><b>Perhotelan Indonesia</b><span class="citation-76 citation-end-76">, dan pemicu utamanya terletak pada ketidakakuratan pencatatan kewajiban jangka pendek. <source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER"><sup _ngcontent-ng-c911849040="" class="superscript" data-turn-source-index="2"><!----></sup></source-footnote><source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER"><sup _ngcontent-ng-c911849040="" class="superscript" data-turn-source-index="2"><!----></sup></source-footnote><source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER"><sup _ngcontent-ng-c911849040="" class="superscript" data-turn-source-index="2"><!----></sup></source-footnote></span><span class="citation-75">Di tengah dinamika operasional hotel yang tinggi, pemahaman mendalam mengenai dua konsep inti akuntansi, </span><b><a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=define+Accrued+Expenses&bbid=3431359514530118106&bpid=5714112442706652659" target="_blank">Accrued Expenses</a></b><span class="citation-75"> dan </span><b><a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=define+Accounts+Payable&bbid=3431359514530118106&bpid=5714112442706652659" target="_blank">Accounts Payable</a>, </b><span class="citation-75 citation-end-75">bukan hanya sekadar teknis pembukuan, melainkan kunci untuk menyajikan gambaran kinerja keuangan yang akurat dan konsisten. <source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER"><sup _ngcontent-ng-c911849040="" class="superscript" data-turn-source-index="3"><!----></sup></source-footnote></span><span class="citation-74">Artikel ini akan menyederhanakan kedua konsep tersebut, memberikan aplikasi praktis di dunia </span><b><a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=Hotel+Accounting+Indonesia&bbid=3431359514530118106&bpid=5714112442706652659" target="_blank">Hotel Accounting</a></b><span class="citation-74 citation-end-74">, dan yang terpenting, memandu Anda menavigasi kompleksitas pajak (terutama <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=PPh+Pasal+23+pajak+Indonesia&bbid=3431359514530118106&bpid=5714112442706652659" target="_blank">PPh Pasal 23</a>) untuk memastikan hotel Anda patuh dan terhindar dari sanksi fiskal.</span></div><div class="separator" style="clear: both; text-align: justify;"><span class="citation-74 citation-end-74"><br /></span></div><p></p><h4>Membedah Fondasi: Perbedaan Kunci Accrued Expenses vs Accounts Payable </h4><div class="separator" style="clear: both; text-align: justify;"><span class="citation-74 citation-end-74"><p></p><p><span class="citation-73 citation-end-73">Perbedaan paling fundamental antara dua jenis liabilitas lancar ini terletak pada waktu pencatatan, sifat nilai, dan dasar dokumentasinya.</span></p><div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"><!----><!----><!----><!----></div><!----><!----><!----><!----><!----><!----><!----><!----><p></p><p></p><h4>Accrued Expenses: Biaya yang Sudah Dinikmati, Faktur Belum Diterima </h4><p></p><p><span class="citation-72"></span></p><p><b><span class="citation-72">Accrued Expenses</span></b><span class="citation-72 citation-end-72"> merujuk pada biaya-biaya yang telah terjadi atau dinikmati manfaatnya oleh hotel dalam suatu periode akuntansi, namun faktur resmi (invoice) dari pemasok belum diterima atau pembayarannya belum dilakukan.</span></p><div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"><!----><!----><!----><!----></div><!----><!----><!----><!----><!----><!----><!----><!----><p></p><ul><li><p><span class="citation-71"></span></p><p><b><span class="citation-71">Pemicu:</span></b><span class="citation-71 citation-end-71"> Penerimaan barang atau jasa, tanpa adanya faktur.</span></p><div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"><!----><!----><!----><!----></div><!----><!----><!----><!----><!----><!----><!----><!----><p></p></li><li><p><span class="citation-70"></span></p><p><b><span class="citation-70">Tujuan:</span></b><span class="citation-70"> Pencatatan ini dilakukan untuk mematuhi </span><i><span class="citation-70"><a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=matching+principle+accounting&bbid=3431359514530118106&bpid=5714112442706652659" target="_blank">matching principle</a></span></i><span class="citation-70 citation-end-70"> (prinsip pemadanan), yaitu biaya diakui pada periode yang sama dengan pendapatan yang dihasilkannya.</span></p><div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"><!----><!----><!----><!----></div><!----><!----><!----><!----><!----><!----><!----><!----><p></p></li><li><p><span class="citation-69"></span></p><p><b><span class="citation-69">Sifat Nilai:</span></b><span class="citation-69"> Nilainya bersifat </span><b><span class="citation-69">estimasi</span></b><span class="citation-69 citation-end-69"> atau perkiraan, sering didasarkan pada data historis (misalnya, tagihan listrik bulan lalu) atau perhitungan internal (misalnya, bonus kinerja).</span></p><div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"><!----><!----><!----><!----></div><!----><!----><!----><!----><!----><!----><!----><!----><p></p></li></ul><p><span class="citation-68">Contoh klasiknya di hotel adalah estimasi biaya utilitas (listrik/air) yang telah terpakai hingga akhir bulan tetapi tagihannya baru datang bulan depan, atau komisi yang harus dibayarkan kepada </span><i><span class="citation-68"><a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=Online+Travel+Agents+OTA+hotel&bbid=3431359514530118106&bpid=5714112442706652659" target="_blank">Online Travel Agents</a></span></i><span class="citation-68 citation-end-68"> (OTA) atas pemesanan bulan berjalan.</span></p><div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"><!----><!----><!----><!----></div><!----><!----><!----><!----><!----><!----><!----><!----><p></p><p></p><h4>Accounts Payable: Kewajiban Pasti Berdasarkan Faktur </h4><p></p><p><span class="citation-67"></span></p><p><b><span class="citation-67">Accounts Payable</span></b><span class="citation-67"> (Utang Usaha) adalah kewajiban jangka pendek yang timbul ketika hotel telah menerima barang atau jasa, </span><b><span class="citation-67">dan juga telah menerima faktur (invoice)</span></b><span class="citation-67 citation-end-67"> dari pemasok, namun pembayaran atas faktur tersebut belum dilunasi.</span></p><div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"><!----><!----><!----><!----></div><!----><!----><!----><!----><!----><!----><!----><!----><p></p><ul><li><p><span class="citation-66"></span></p><p><b><span class="citation-66">Pemicu:</span></b><span class="citation-66 citation-end-66"> Penerimaan faktur yang sah. <source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER"><sup _ngcontent-ng-c911849040="" class="superscript" data-turn-source-index="12"><!----></sup></source-footnote></span><sources-carousel-inline _nghost-ng-c4064532589="" ng-version="0.0.0-PLACEHOLDER"><!----><source-inline-chips _ngcontent-ng-c4064532589="" _nghost-ng-c2631690858="" class="ng-star-inserted"><source-inline-chip _ngcontent-ng-c2631690858="" _nghost-ng-c65938297="" class="ng-star-inserted"></source-inline-chip></source-inline-chips></sources-carousel-inline></p><div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"></div></li><li><p><b><span class="citation-65">Sifat Nilai:</span></b><span class="citation-65"> Nilainya bersifat </span><b><span class="citation-65">pasti dan terkonfirmasi</span></b><span class="citation-65 citation-end-65">, sesuai dengan angka yang tertera pada faktur yang valid.</span></p><div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"><!----><!----><!----><!----></div><!----><!----><!----><!----><!----><!----><!----><!----><p></p></li><li><p><span class="citation-64"></span></p><p><b><span class="citation-64">Fungsi Strategis:</span></b><span class="citation-64 citation-end-64"> Pengelolaan Accounts Payable erat kaitannya dengan manajemen arus kas dan hubungan strategis dengan vendor.</span></p><source-inline-chip _ngcontent-ng-c2631690858="" _nghost-ng-c65938297="" class="ng-star-inserted"><div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"><!----><!----><!----><!----></div><!----><!----><!----></source-inline-chip><!----><!----><!----><!----><!----><p></p></li></ul><p></p><h4>Aplikasi Praktis dalam Hotel Accounting: Mengelola Utang dan Akrual </h4><p></p><p><b><a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=Hospitality+Finance&bbid=3431359514530118106&bpid=5714112442706652659" target="_blank">Hospitality Finance</a></b> memiliki keunikan karena struktur operasionalnya yang kompleks. <span class="citation-63 citation-end-63">Departemen akuntansi harus secara proaktif "berburu" informasi biaya pada akhir bulan.</span></p><div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"><!----><!----><!----><!----></div><!----><!----><!----><!----><!----><!----><!----><!----><p></p><p></p><h4>Akrual Kunci di Departemen Hotel </h4><p></p><ol start="1"><li><p><span class="citation-62"></span></p><p><b><span class="citation-62">Departemen HR:</span></b><span class="citation-62 citation-end-62"> Gaji dan upah karyawan untuk paruh periode kerja yang telah berlalu (misalnya 16-31 Desember) tetapi baru dibayarkan di bulan berikutnya harus diakrualkan. <source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER"><sup _ngcontent-ng-c911849040="" class="superscript" data-turn-source-index="16"><!----></sup></source-footnote></span><span class="citation-61 citation-end-61">Hal yang sama berlaku untuk bonus kinerja atau THR yang perhitungannya didasarkan pada periode berjalan.</span></p><div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"><!----><!----><!----><!----></div><!----><!----><!----><!----><!----><!----><!----><!----><p></p></li><li><p><span class="citation-60"></span></p><p><b><span class="citation-60">Departemen Sales & Marketing:</span></b><span class="citation-60"> Komisi OTA merupakan </span><i><span class="citation-60">Accrued Expense</span></i><span class="citation-60 citation-end-60"> yang material. <source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER"><sup _ngcontent-ng-c911849040="" class="superscript" data-turn-source-index="18"><!----></sup></source-footnote></span><span class="citation-59">Karena laporan rekonsiliasi dari OTA sering datang terlambat, hotel harus mengakrualkan estimasi komisi berdasarkan data pemesanan dari </span><i><span class="citation-59"><a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=Property+Management+System+hotel&bbid=3431359514530118106&bpid=5714112442706652659" target="_blank">Property Management System</a></span></i><span class="citation-59 citation-end-59"> (PMS).</span></p><div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"><!----><!----><!----><!----></div><!----><!----><!----><!----><!----><!----><!----><!----><p></p></li><li><p><span class="citation-58"></span></p><p><b><span class="citation-58">Departemen Finance:</span></b><span class="citation-58"> Bunga atas pinjaman bank yang berjalan setiap hari tetapi pembayarannya belum jatuh tempo harus dihitung dan dicatat sebagai </span><i><span class="citation-58">Accrued Expense</span></i><span class="citation-58 citation-end-58">.</span></p><div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"><!----><!----><!----><!----></div><!----><!----><!----><!----><!----><!----><!----><!----><p></p></li></ol><p></p><h4>Mengelola Accounts Payable dari Ratusan Vendor </h4><p></p><p><b>Hotel Management</b> yang efektif memerlukan pengelolaan <i>Accounts Payable</i> yang strategis. <span class="citation-57 citation-end-57">Departemen F&B memiliki volume AP tertinggi, dengan faktur harian dari pemasok bahan makanan segar.</span></p><div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"><!----><!----><!----><!----></div><!----><!----><!----><!----><!----><!----><!----><!----><p></p><ul><li><p><span class="citation-56"></span></p><p><b><span class="citation-56"><a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=Three-Way+Matching+accounting&bbid=3431359514530118106&bpid=5714112442706652659" target="_blank">Three-Way Matching</a>:</span></b><span class="citation-56"> Kontrol internal yang kuat untuk AP adalah proses verifikasi tiga arah antara </span><b><span class="citation-56">pesanan pembelian (PO)</span></b><span class="citation-56">, </span><b><span class="citation-56">laporan penerimaan barang (</span><i><span class="citation-56">receiving report</span></i><span class="citation-56">)</span></b><span class="citation-56">, dan </span><b><span class="citation-56">faktur</span></b><span class="citation-56 citation-end-56"> dari vendor.</span></p><source-inline-chip _ngcontent-ng-c2631690858="" _nghost-ng-c65938297="" class="ng-star-inserted"><div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"><!----><!----><!----><!----></div><!----><!----><!----></source-inline-chip><!----><!----><!----><!----><!----><p></p></li><li><p><span class="citation-55"></span></p><p><b><span class="citation-55">Optimalisasi Arus Kas:</span></b><span class="citation-55"> Daripada membayar terlalu cepat, </span><b><span class="citation-55">Finance Professional</span></b><span class="citation-55 citation-end-55"> harus menyeimbangkan hubungan vendor dengan mengoptimalkan siklus pembayaran (membayar lebih lambat, tetapi tetap dalam koridor jatuh tempo) untuk menjaga likuiditas.</span></p><div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"><!----><!----><!----><!----></div><!----><!----><!----><!----><!----><!----><!----><!----><p></p></li></ul><p></p><h4>Risiko Terbesar bagi Finance Professional: Navigasi PPh Pasal 23 atas Jasa Akrual</h4><p></p><p>Salah satu jebakan terbesar bagi akuntan hotel adalah risiko pajak terkait <i>Accrued Expenses</i> atas jasa yang terutang PPh Pasal 23.</p><p></p><h4>Navigasi PPh Pasal 23: Kapan Accrued Expenses Jasa Terutang Pajak? </h4><p></p><p><span class="citation-54">PPh Pasal 23, dengan tarif 2% dari jumlah bruto untuk sebagian besar jenis jasa (seperti jasa kebersihan, jasa teknik, atau jasa konsultan), terutang pada "akhir bulan dilakukannya pembayaran </span><b><span class="citation-54">atau akhir bulan terutangnya penghasilan</span></b><span class="citation-54 citation-end-54">, tergantung peristiwa mana yang terjadi terlebih dahulu."</span></p><div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"><!----><!----><!----><!----></div><!----><!----><!----><!----><!----><!----><!----><!----><p></p><ul><li><p><span class="citation-53"></span></p><p><b><span class="citation-53">Risiko Fiskal:</span></b><span class="citation-53"> Otoritas pajak (fiskus) sering berargumen bahwa </span><b><span class="citation-53">"terutangnya penghasilan" terjadi pada saat hotel mencatat biaya tersebut dalam pembukuannya (saat melakukan jurnal </span><i><span class="citation-53">Accrued Expense</span></i><span class="citation-53">)</span></b><span class="citation-53 citation-end-53">, meskipun faktur belum diterima.</span></p><div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"><!----><!----><!----><!----></div><!----><!----><!----><!----><!----><!----><!----><!----><p></p></li><li><p><span class="citation-52"></span></p><p><b><span class="citation-52">Implikasi:</span></b><span class="citation-52 citation-end-52"> Jika hotel mengakrualkan biaya jasa konsultan pada 31 Desember tetapi baru memotong dan menyetor PPh Pasal 23 saat pembayaran (misalnya, bulan Februari), hotel berpotensi dianggap terlambat menyetor PPh untuk Masa Pajak Desember dan dikenakan sanksi administrasi berupa bunga.</span></p><div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"><!----><!----><!----><!----></div><!----><!----><!----><!----><!----><!----><!----><!----><p></p></li></ul><p></p><h4>Praktik Terbaik untuk Menghindari Koreksi Fiskal </h4><p></p><p>Untuk memitigasi risiko ini, hotel harus memiliki dokumentasi yang kuat:</p><ul><li><p><span class="citation-51"></span></p><p><b><span class="citation-51">Accrued Expenses:</span></b><span class="citation-51 citation-end-51"> Tunjukkan dasar estimasi yang wajar (kontrak, data historis) dan bukti bahwa manfaat jasa telah diterima (laporan penerimaan barang atau berita acara penyelesaian parsial).</span></p><div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"><!----><!----><!----><!----></div><!----><!----><!----><!----><!----><!----><!----><!----><p></p></li><li><p><span class="citation-50"></span></p><p><b><span class="citation-50">Kepatuhan PPh 23 Konservatif:</span></b><span class="citation-50"> Jika memungkinkan, untuk </span><i><span class="citation-50">Accrued Expenses</span></i><span class="citation-50 citation-end-50"> atas jasa yang material, pertimbangkan untuk mencatat dan menyetor PPh Pasal 23 di bulan yang sama saat akrual dicatat. <source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER"><sup _ngcontent-ng-c911849040="" class="superscript" data-turn-source-index="28"><!----></sup></source-footnote></span><span class="citation-49 citation-end-49">Jika tidak, hotel harus siap berargumen bahwa "saat terutang" yang sebenarnya adalah saat faktur diterima dan divalidasi, karena pada saat itu jumlah yang pasti dan NPWP vendor terkonfirmasi.</span></p><source-inline-chip _ngcontent-ng-c2631690858="" _nghost-ng-c65938297="" class="ng-star-inserted"><div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"><!----><!----><!----><!----></div><!----><!----><!----></source-inline-chip><!----><!----><!----><!----><!----><p></p></li></ul><hr /><p></p><h3>Studi Kasus Singkat: Akrual Gaji Lembur Akhir Tahun </h3><p></p><p>Sebuah hotel di Bali mengalami <i>peak season</i> yang padat pada bulan Desember. Staf <i>Housekeeping</i> bekerja lembur secara signifikan, menghasilkan total biaya lembur sebesar Rp 50.000.000 yang akan dibayarkan pada tanggal 5 Januari.</p><p><b>Tindakan yang Benar:</b> Pada 31 Desember, tim <b>Hotel Accounting</b> harus membuat jurnal penyesuaian:</p><ul><li><p><span class="citation-48 citation-end-48">Mencatat beban Gaji dan Upah sebesar Rp 50.000.000 (debit, mengurangi laba)</span></p><div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"><!----><!----><!----><!----></div><!----><!----><!----><!----><!----><!----><!----><!----><p></p></li><li><p><span class="citation-47">Mencatat kewajiban </span><b><span class="citation-47">Accrued Expenses</span></b><span class="citation-47 citation-end-47"> (Kewajiban Gaji Terutang) sebesar Rp 50.000.000 (kredit, menambah liabilitas).</span></p><div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"><!----><!----><!----><!----></div><!----><!----><!----><!----><!----><!----><!----><!----><p></p></li></ul><p><span class="citation-46"></span></p><p><b><span class="citation-46">Dampak Jika Terlewat:</span></b><span class="citation-46"> Laba bulan Desember akan terlihat Rp 50.000.000 lebih tinggi (</span><i><span class="citation-46"><a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=overstated+profit+accounting&bbid=3431359514530118106&bpid=5714112442706652659" target="_blank">overstated profit</a></span></i><span class="citation-46 citation-end-46">), yang dapat menyebabkan manajemen mengambil keputusan keliru, seperti menyetujui bonus yang terlalu tinggi. <source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER"><sup _ngcontent-ng-c911849040="" class="superscript" data-turn-source-index="32"><!----></sup></source-footnote><source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER"><sup _ngcontent-ng-c911849040="" class="superscript" data-turn-source-index="32"><!----></sup></source-footnote><source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER"><sup _ngcontent-ng-c911849040="" class="superscript" data-turn-source-index="32"><!----></sup></source-footnote></span><span class="citation-45">Saat biaya ini dibayarkan di bulan Januari (periode </span><i><span class="citation-45">low season</span></i><span class="citation-45 citation-end-45">), laba Januari akan anjlok secara tidak wajar. <source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER"><sup _ngcontent-ng-c911849040="" class="superscript" data-turn-source-index="33"><!----></sup></source-footnote></span><span class="citation-44 citation-end-44">Disiplin akrual sangat penting untuk perencanaan dan penganggaran yang akurat.</span></p><source-inline-chip _ngcontent-ng-c2631690858="" _nghost-ng-c65938297="" class="ng-star-inserted"><div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"><!----><!----><!----><!----></div><!----><!----><!----></source-inline-chip><!----><!----><!----><!----><!----><p></p><hr /><p></p><p>Disiplin dalam mengelola <b>Accrued Expenses</b> dan <b>Accounts Payable</b> adalah inti dari <b>Hospitality Finance</b> yang sehat. <span class="citation-43">Ingatlah perbedaan mendasar: </span><i><span class="citation-43">Accrued Expenses</span></i><span class="citation-43"> adalah estimasi biaya yang dicatat tanpa faktur untuk mematuhi prinsip </span><i><span class="citation-43">matching</span></i><span class="citation-43">, sementara </span><i><span class="citation-43">Accounts Payable</span></i><span class="citation-43 citation-end-43"> adalah kewajiban yang pasti dan didukung oleh faktur. <source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER"><sup _ngcontent-ng-c911849040="" class="superscript" data-turn-source-index="35"><!----></sup></source-footnote></span><span class="citation-42">Kontrol internal yang kuat, seperti proses </span><i><span class="citation-42">three-way matching</span></i><span class="citation-42 citation-end-42"> untuk AP dan prosedur identifikasi akrual yang sistematis, akan melindungi hotel Anda dari salah saji laba yang dapat menyesatkan. <source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER"><sup _ngcontent-ng-c911849040="" class="superscript" data-turn-source-index="36"><!----></sup></source-footnote><source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER"><sup _ngcontent-ng-c911849040="" class="superscript" data-turn-source-index="36"><!----></sup></source-footnote><source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER"><sup _ngcontent-ng-c911849040="" class="superscript" data-turn-source-index="36"><!----></sup></source-footnote><source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER"><sup _ngcontent-ng-c911849040="" class="superscript" data-turn-source-index="36"><!----></sup></source-footnote></span><span class="citation-41 citation-end-41">Terakhir, pastikan Anda menavigasi risiko PPh Pasal 23 dengan hati-hati, terutama saat mengakui biaya jasa.</span></p><source-inline-chip _ngcontent-ng-c2631690858="" _nghost-ng-c65938297="" class="ng-star-inserted"><div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"><!----><!----><!----><!----></div><!----><!----><!----></source-inline-chip><!----><!----><!----><!----><!----><p></p><p>Dengan menerapkan praktik terbaik ini, Anda tidak hanya memenuhi kepatuhan, tetapi juga memberdayakan diri Anda dan manajemen untuk membuat keputusan bisnis yang lebih baik dan berkelanjutan.</p><p><b>Untuk panduan yang lebih mendalam, termasuk contoh-contoh praktis, analisis koreksi fiskal yang lengkap, dan <i>checklist</i> persiapan audit, silakan <i><a href="https://lynk.id/warkotiktokshop/g2ldz36ydz60" target="_blank">download</a></i> buku panduan lengkapnya di sini!</b></p></span></div><p><br /></p><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;">Pertanyaan</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;">Jawaban Singkat & Padat</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;">Apa perbedaan utama antara Accrued Expenses dan Accounts Payable?</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;"><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;"><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;">Accrued Expenses</b> adalah biaya yang telah terjadi namun belum ada faktur (nilai estimasi), dicatat untuk memadankan biaya dan pendapatan. <span class="citation-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; 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;"></span><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;">Accounts Payable</b><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; 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;"> adalah utang yang sudah memiliki faktur resmi (nilai pasti). <source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER" style="animation: 0s ease 0s 1 normal none running none; appearance: none; background: none 0% 0% / auto repeat scroll padding-box border-box rgb(255, 255, 255); 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;"><sup _ngcontent-ng-c911849040="" class="superscript" data-turn-source-index="38" style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-color: transparent !important; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; background: none 0% 0% / auto repeat scroll padding-box border-box transparent; border: 0px none rgb(68, 71, 70); clear: none; clip: auto; color: #444746; 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; font-size: 16px; gap: normal; hyphens: manual; inset: -10px 2px 10px -2px; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: -6px; margin-right: -6px; margin-top: 0px !important; margin: 0px -6px; 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(68, 71, 70) 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;">38</sup></source-footnote></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; 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;"><!----><source-inline-chips _ngcontent-ng-c4064532589="" _nghost-ng-c2631690858="" 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: 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;"><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; 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: 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;"></source-inline-chip></source-inline-chips></sources-carousel-inline></p><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; margin-bottom: 0px; margin-left: 4px; margin-right: 0px; margin-top: 0px !important; margin: 0px 0px 0px 4px; 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;"><button _ngcontent-ng-c65938297="" cdkoverlayorigin="" class="button ng-star-inserted" data-hveid="0" data-ved="0CAAQvoAQahgKEwiD2OqJ_82QAxUAAAAAHQAAAAAQ2QE" decode-data-ved="1" jslog="262206;track:generic_click,impression,attention" style="animation: 0s ease 0s 1 normal none running none; background: none 0% 0% / auto repeat scroll padding-box border-box rgb(240, 244, 249); border-color: rgb(68, 71, 70); border-style: none; border-width: 0px; clear: none; clip: auto; color: #444746; 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; font: 13.3333px / 1.15 "Google Sans Text", sans-serif; 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; margin: 0px 2px; 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(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; 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(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><!----><!----><!----><!----><!----><!----><!----><!----><p></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;">Mengapa Accrued Expenses penting bagi <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; 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;">Hotel Accounting</i>?</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;"><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;">Penting untuk mematuhi <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; 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;">matching principle</i> agar beban diakui pada periode yang sama dengan pendapatan terkait. Jika terlewat dicatat, laba hotel akan terlihat terlalu tinggi (<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; 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;">overstated</i>) dan menyesatkan manajemen, terutama saat <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; 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;">peak season</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; 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;">Apa risiko pajak terbesar dari Accrued Expenses atas jasa di <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; 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;">Perhotelan Indonesia</i>?</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;"><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;"><span class="citation-39" 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;">Risiko utamanya adalah PPh Pasal 23. Otoritas pajak dapat berargumen bahwa PPh Pasal 23 atas jasa (tarif 2%) sudah terutang saat hotel mencatat </span><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; 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;">Accrued Expense</i><span class="citation-39 citation-end-39" 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;">, bukan saat pembayaran dilakukan, yang dapat memicu sanksi bunga atas keterlambatan penyetoran pajak. <source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER" style="animation: 0s ease 0s 1 normal none running none; appearance: none; background: none 0% 0% / auto repeat scroll padding-box border-box rgb(255, 255, 255); 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;"><sup _ngcontent-ng-c911849040="" class="superscript" data-turn-source-index="39" style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-color: transparent !important; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; background: none 0% 0% / auto repeat scroll padding-box border-box transparent; border: 0px none rgb(68, 71, 70); clear: none; clip: auto; color: #444746; 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; font-size: 16px; gap: normal; hyphens: manual; inset: -10px 2px 10px -2px; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: -6px; margin-right: -6px; margin-top: 0px !important; margin: 0px -6px; 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(68, 71, 70) 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;">39</sup></source-footnote></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; 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;"><!----><source-inline-chips _ngcontent-ng-c4064532589="" _nghost-ng-c2631690858="" 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: 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;"><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; 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: 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;"></source-inline-chip></source-inline-chips></sources-carousel-inline></p><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; margin-bottom: 0px; margin-left: 4px; margin-right: 0px; margin-top: 0px !important; margin: 0px 0px 0px 4px; 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;"><button _ngcontent-ng-c65938297="" cdkoverlayorigin="" class="button ng-star-inserted" data-hveid="0" data-ved="0CAAQvoAQahgKEwiD2OqJ_82QAxUAAAAAHQAAAAAQ2gE" decode-data-ved="1" jslog="262206;track:generic_click,impression,attention" style="animation: 0s ease 0s 1 normal none running none; background: none 0% 0% / auto repeat scroll padding-box border-box rgb(240, 244, 249); border-color: rgb(68, 71, 70); border-style: none; border-width: 0px; clear: none; clip: auto; color: #444746; 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; font: 13.3333px / 1.15 "Google Sans Text", sans-serif; 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; margin: 0px 2px; 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(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; 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(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><!----><!----><!----><!----><!----><!----><!----><!----><p></p></td></tr></tbody></table>

  Panduan Lengkap Accrued Expenses & Accounts Payable bagi Finance Professional Hotel Apakah Anda sering dihadapkan pada laporan laba ru...