:root {
  --ink: #211716;
  --muted: #756665;
  --paper: #fff8f3;
  --surface: #fffdf9;
  --line: rgba(133, 24, 25, .16);
  --red: #b51218;
  --red-dark: #681010;
  --red-soft: #f8e4df;
  --shadow: 0 22px 55px rgba(80, 19, 16, .14);
  --round: 22px;
  --display: Georgia, "Times New Roman", serif;
  --body: "Trebuchet MS", "Aptos", sans-serif;
}

* {
  box-sizing: border-box;
}

html {
  scroll-behavior: smooth;
}

body {
  margin: 0;
  color: var(--ink);
  background: var(--paper);
  font-family: var(--body);
  line-height: 1.6;
}

img {
  display: block;
  max-width: 100%;
  height: auto;
}

a {
  color: inherit;
}

.skip-link {
  position: absolute;
  left: 1rem;
  top: -4rem;
  z-index: 100;
  padding: .7rem 1rem;
  border-radius: 999px;
  background: var(--red-dark);
  color: #fff;
  text-decoration: none;
}

.skip-link:focus {
  top: 1rem;
}

.site-header {
  position: fixed;
  top: 14px;
  left: 50%;
  z-index: 60;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 1rem;
  width: min(1180px, calc(100% - 32px));
  padding: 10px 12px;
  border: 1px solid rgba(255, 255, 255, .62);
  border-radius: 999px;
  background: rgba(255, 248, 244, .84);
  box-shadow: 0 18px 45px rgba(52, 12, 10, .16);
  transform: translateX(-50%);
  backdrop-filter: blur(16px);
}

.brand {
  display: grid;
  width: 360px;
  min-height: 58px;
  place-items: center;
  overflow: visible;
  border-radius: 0;
  background: transparent;
  box-shadow: none;
}

.brand img {
  width: 318px;
  filter: drop-shadow(0 1px 1px rgba(255, 255, 255, .72)) drop-shadow(0 0 8px rgba(255, 255, 255, .5));
}

.site-nav {
  display: flex;
  align-items: center;
  gap: 4px;
}

.site-nav a,
.nav-toggle {
  border: 0;
  border-radius: 999px;
  background: transparent;
  color: #4a2a27;
  font: 800 .9rem/1 var(--body);
  text-decoration: none;
}

.site-nav a {
  padding: .86rem .66rem;
}

.site-nav a:hover,
.site-nav a:focus-visible,
.site-nav a.is-active {
  background: rgba(163, 14, 19, .08);
  color: var(--red-dark);
  outline: 0;
}

.site-nav .nav-login {
  background: var(--red);
  color: #fff;
  box-shadow: 0 10px 22px rgba(163, 14, 19, .24);
}

.site-nav .nav-login:hover,
.site-nav .nav-login:focus-visible {
  background: var(--red-dark);
  color: #fff;
}

.nav-toggle {
  display: none;
  align-items: center;
  gap: 7px;
  padding: .8rem .95rem;
  cursor: pointer;
}

.nav-toggle span {
  display: block;
  width: 5px;
  height: 5px;
  border-radius: 50%;
  background: var(--red);
}

main {
  overflow: hidden;
}

.hero {
  position: relative;
  display: grid;
  min-height: min(820px, 88svh);
  padding: 140px max(24px, calc((100vw - 1180px) / 2)) 58px;
  align-items: end;
  overflow: hidden;
  color: #fff;
  isolation: isolate;
}

.hero::before {
  content: "";
  position: absolute;
  inset: 0;
  z-index: -2;
  background: #8e1114;
}

.hero-photo {
  position: absolute;
  inset: 0;
  z-index: -2;
}

.hero-photo img {
  width: 100%;
  height: 100%;
  object-fit: cover;
  object-position: center top;
}

.hero-shade {
  position: absolute;
  inset: 0;
  z-index: -1;
  background:
    radial-gradient(620px 520px at 38% 26%, rgba(255, 226, 220, .08) 0%, rgba(255, 226, 220, .03) 36%, rgba(255, 226, 220, 0) 64%),
    linear-gradient(90deg, rgba(86, 4, 7, .78) 0%, rgba(107, 7, 10, .38) 36%, rgba(111, 7, 10, .43) 45%, rgba(107, 6, 10, .58) 64%, rgba(82, 0, 4, .38) 100%),
    linear-gradient(0deg, rgba(80, 3, 6, .72) 0%, rgba(98, 4, 8, .24) 45%, rgba(50, 0, 3, .28) 100%);
}

.hero-copy {
  width: min(1180px, 100%);
  text-shadow: 0 8px 28px rgba(38, 0, 0, .45);
}

.eyebrow {
  margin: 0 0 12px;
  color: var(--red);
  font-size: .78rem;
  font-weight: 900;
  letter-spacing: 0;
  text-transform: uppercase;
}

.hero .eyebrow {
  color: #ffd8d8;
}

h1,
h2,
h3,
p {
  margin-top: 0;
}

h1,
h2 {
  color: var(--red-dark);
  font-family: var(--display);
  font-weight: 800;
  line-height: .98;
  letter-spacing: 0;
}

h1 {
  margin-bottom: 18px;
  color: #fff;
  font-size: clamp(2.8rem, 3.4vw, 3.15rem);
}

.hero h1 span {
  display: block;
  white-space: nowrap;
}

h2 {
  margin-bottom: 18px;
  font-size: clamp(2.2rem, 4.5vw, 4.6rem);
}

.section-head h2 {
  font-size: clamp(2.05rem, 3.8vw, 4rem);
}

h3 {
  margin-bottom: 10px;
  color: #321c19;
  font-size: 1.14rem;
  line-height: 1.22;
}

.hero-lead {
  max-width: 720px;
  color: rgba(255, 245, 241, .9);
  font-size: 1.08rem;
}

.section-head p,
.panel p,
.contact-card p {
  max-width: 690px;
  color: var(--muted);
  font-size: 1.08rem;
}

.hero-actions,
.contact-actions {
  display: flex;
  flex-wrap: wrap;
  gap: 12px;
  margin: 28px 0;
}

.button {
  display: inline-flex;
  min-height: 48px;
  align-items: center;
  justify-content: center;
  padding: 0 1.18rem;
  border: 1px solid var(--line);
  border-radius: 999px;
  font-weight: 900;
  text-decoration: none;
}

.button.primary {
  border-color: var(--red);
  background: linear-gradient(135deg, var(--red), #d12a2f);
  color: #fff;
  box-shadow: 0 18px 35px rgba(163, 14, 19, .25);
}

.hero .button.primary {
  border-color: rgba(255, 255, 255, .36);
  background: #fff;
  color: var(--red-dark);
}

.button.ghost {
  background: rgba(255, 255, 255, .72);
  color: var(--red-dark);
}

.hero .button.ghost {
  border-color: rgba(255, 255, 255, .42);
  background: rgba(255, 255, 255, .13);
  color: #fff;
  backdrop-filter: blur(10px);
}

.trust-strip {
  display: none;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 10px;
  max-width: 760px;
  margin: 34px 0 0;
}

.trust-strip div {
  padding: 15px;
  border: 1px solid rgba(255, 255, 255, .24);
  border-radius: 18px;
  background: rgba(255, 255, 255, .1);
  backdrop-filter: blur(10px);
}

.trust-strip dt {
  color: #fff;
  font-weight: 900;
}

.trust-strip dd {
  margin: 3px 0 0;
  color: rgba(255, 245, 241, .82);
  font-size: .9rem;
}

.section {
  width: min(1180px, calc(100% - 32px));
  margin: 0 auto;
  padding: 88px 0;
}

.section-head {
  max-width: 860px;
  margin-bottom: 34px;
}

.service-grid {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 16px;
}

.insight-grid {
  display: grid;
  grid-template-columns: repeat(4, minmax(0, 1fr));
  gap: 16px;
}

.service-card,
.insight-card,
.benefit,
.legal-card,
.contact-card,
.address-card,
.steps li,
.panel {
  border: 1px solid var(--line);
  border-radius: var(--round);
  background: rgba(255, 253, 249, .88);
  box-shadow: 0 18px 40px rgba(92, 28, 22, .08);
}

.service-card {
  min-height: 245px;
  padding: 24px;
}

.service-card span {
  display: inline-flex;
  width: 42px;
  height: 42px;
  align-items: center;
  justify-content: center;
  margin-bottom: 30px;
  border-radius: 14px;
  background: var(--red-soft);
  color: var(--red-dark);
  font-weight: 900;
}

.service-card p,
.benefit span,
.steps p,
.insight-card h3,
.address-card span,
.address-card a {
  color: var(--muted);
}

.tax-calculator {
  padding-top: 72px;
}

.standalone-main {
  padding-top: 126px;
}

.calculator-page {
  padding-top: 32px;
}

.calculator-page .section-head {
  max-width: 760px;
}

.calculator-shell {
  display: grid;
  grid-template-columns: minmax(0, 1.35fr) minmax(320px, .65fr);
  gap: 16px;
  align-items: start;
}

.pph21-calculator,
.pph21-result {
  border: 1px solid var(--line);
  border-radius: var(--round);
  background: rgba(255, 253, 249, .92);
  box-shadow: 0 18px 40px rgba(92, 28, 22, .08);
}

.pph21-calculator {
  display: grid;
  gap: 18px;
  padding: 24px;
}

.calculator-group {
  display: grid;
  gap: 12px;
}

.calculator-group h3 {
  margin: 0;
  color: var(--red-dark);
}

.calculator-grid {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 12px;
}

.calculator-grid label {
  display: grid;
  gap: 6px;
  min-width: 0;
}

.calculator-grid span {
  color: #6f2b2a;
  font-size: .82rem;
  font-weight: 900;
}

.calculator-grid input,
.calculator-grid select {
  width: 100%;
  min-height: 42px;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: #fff;
  color: var(--ink);
  font: 800 .95rem/1.2 var(--body);
  padding: 0 12px;
}

.calculator-grid input:focus,
.calculator-grid select:focus {
  outline: 0;
  border-color: rgba(181, 18, 24, .45);
  box-shadow: 0 0 0 4px rgba(181, 18, 24, .1);
}

.calculator-group.is-hidden,
[data-tax-allowance-field].is-hidden {
  display: none;
}

.calculator-actions {
  display: flex;
  flex-wrap: wrap;
  gap: 10px;
}

.calculator-actions .button {
  min-height: 44px;
  border: 0;
  cursor: pointer;
}

.pph21-result {
  position: sticky;
  top: 112px;
  display: grid;
  gap: 16px;
  padding: 26px;
  background: linear-gradient(145deg, #711013, #240b0b);
  color: #fff;
}

.pph21-result .result-label {
  color: #ffd8d8;
  font-size: .78rem;
  font-weight: 900;
  letter-spacing: 0;
  text-transform: uppercase;
}

.pph21-result > strong {
  color: #fff;
  font-family: var(--display);
  font-size: clamp(2.2rem, 4.5vw, 4rem);
  line-height: .96;
}

.pph21-result dl {
  display: grid;
  gap: 8px;
  margin: 0;
}

.pph21-result dl div {
  display: flex;
  justify-content: space-between;
  gap: 12px;
  padding-bottom: 8px;
  border-bottom: 1px solid rgba(255, 255, 255, .16);
}

.pph21-result dt,
.pph21-result dd {
  margin: 0;
}

.pph21-result dt {
  color: rgba(255, 245, 241, .72);
}

.pph21-result dd {
  text-align: right;
  font-weight: 900;
}

.pph21-result p {
  margin: 0;
  color: rgba(255, 245, 241, .78);
  font-size: .92rem;
}

.source-link {
  color: #fff;
  font-weight: 900;
}

.split {
  display: grid;
  grid-template-columns: minmax(0, .9fr) minmax(0, 1.1fr);
  gap: 18px;
  align-items: stretch;
}

.panel {
  padding: 34px;
}

.panel.dark {
  background: linear-gradient(145deg, #711013, #240b0b);
  color: #fff;
}

.panel.dark h2,
.panel.dark .eyebrow {
  color: #fff;
}

.panel.dark p {
  color: rgba(255, 255, 255, .78);
}

.benefit-list {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 14px;
}

.benefit {
  padding: 24px;
}

.benefit strong {
  display: block;
  margin-bottom: 9px;
  color: var(--red-dark);
  font-size: 1.05rem;
}

.steps {
  display: grid;
  grid-template-columns: repeat(4, minmax(0, 1fr));
  gap: 14px;
  padding: 0;
  margin: 0;
  list-style: none;
}

.steps li {
  padding: 24px;
}

.steps span {
  display: inline-grid;
  width: 40px;
  height: 40px;
  place-items: center;
  margin-bottom: 34px;
  border-radius: 50%;
  background: var(--red);
  color: #fff;
  font-weight: 900;
}

.insight-card {
  display: flex;
  min-height: 250px;
  flex-direction: column;
  justify-content: space-between;
  padding: 24px;
}

.insight-card p {
  color: var(--red);
  font-size: .76rem;
  font-weight: 900;
  letter-spacing: 0;
  text-transform: uppercase;
}

.insight-card h3 {
  color: #321c19;
  font-family: var(--display);
  font-size: 1.55rem;
  line-height: 1.08;
}

.insight-card a {
  color: var(--red-dark);
  font-weight: 900;
}

.legalitas {
  padding-top: 72px;
}

.legal-grid {
  display: grid;
  grid-template-columns: repeat(4, minmax(0, 1fr));
  gap: 14px;
}

.legal-card {
  min-height: 180px;
  padding: 24px;
}

.legal-card span {
  display: block;
  margin-bottom: 18px;
  color: var(--muted);
  font-size: .78rem;
  font-weight: 900;
  letter-spacing: 0;
  text-transform: uppercase;
}

.legal-card strong {
  display: block;
  color: var(--red-dark);
  font-size: 1.3rem;
  line-height: 1.22;
  word-break: break-word;
}

.contact {
  display: grid;
  grid-template-columns: minmax(0, 1.35fr) minmax(300px, .65fr);
  gap: 16px;
  padding-bottom: 120px;
}

.contact-card,
.address-card {
  padding: 30px;
}

.address-card {
  display: flex;
  flex-direction: column;
  gap: 12px;
  background: #fff;
  font-style: normal;
}

.address-card strong {
  color: var(--red-dark);
  font-family: var(--display);
  font-size: 1.65rem;
  line-height: 1.05;
}

.address-card a {
  font-weight: 900;
  word-break: break-word;
}

.site-footer {
  display: flex;
  width: min(1180px, calc(100% - 32px));
  align-items: center;
  justify-content: space-between;
  gap: 1rem;
  margin: 0 auto 20px;
  padding: 20px 0;
  color: var(--muted);
  font-size: .92rem;
}

.site-footer a {
  color: var(--red-dark);
  font-weight: 900;
}

.reveal {
  opacity: 0;
  transform: translateY(22px);
  transition: opacity .7s ease, transform .7s ease;
}

.reveal.is-visible {
  opacity: 1;
  transform: translateY(0);
}

@media (max-width: 980px) {
  .site-header {
    border-radius: 28px;
  }

  .nav-toggle {
    display: inline-flex;
    background: rgba(255, 248, 244, .9);
    box-shadow: 0 12px 28px rgba(52, 12, 10, .14);
  }

  .site-nav {
    position: absolute;
    inset: calc(100% + 10px) 0 auto 0;
    display: none;
    flex-direction: column;
    align-items: stretch;
    padding: 10px;
    border-radius: 24px;
    background: rgba(255, 248, 244, .96);
    box-shadow: var(--shadow);
  }

  .site-nav.is-open {
    display: flex;
  }

  .site-nav a {
    padding: 1rem;
  }

  .hero {
    min-height: 780px;
    padding-top: 120px;
  }

  .hero-photo img {
    object-position: 43% top;
  }

  .hero-copy {
    max-width: 620px;
  }

  .hero h1 span {
    display: inline;
    white-space: normal;
  }

  .hero h1 span + span::before {
    content: " ";
  }

  .service-grid,
  .insight-grid,
  .legal-grid,
  .calculator-shell,
  .split,
  .contact {
    grid-template-columns: 1fr;
  }

  .pph21-result {
    position: static;
  }

  .steps {
    grid-template-columns: repeat(2, minmax(0, 1fr));
  }
}

@media (max-width: 680px) {
  .site-header {
    top: 10px;
    width: calc(100% - 20px);
  }

  .brand {
    width: 190px;
    min-height: 50px;
  }

  .brand img {
    width: 170px;
  }

  .hero {
    min-height: 760px;
    padding: 106px 18px 34px;
  }

  .hero-photo img {
    object-position: 43% top;
  }

  .hero-shade {
    background:
      radial-gradient(420px 460px at 44% 23%, rgba(255, 226, 220, .08) 0%, rgba(255, 226, 220, .025) 36%, rgba(255, 226, 220, 0) 64%),
      linear-gradient(0deg, rgba(72, 2, 5, .82) 0%, rgba(86, 4, 7, .58) 48%, rgba(80, 2, 6, .18) 100%),
      linear-gradient(90deg, rgba(80, 3, 6, .44) 0%, rgba(80, 3, 6, .24) 40%, rgba(80, 3, 6, .34) 72%, rgba(80, 3, 6, .2) 100%);
  }

  .hero-copy {
    padding-top: 0;
  }

  h1 {
    font-size: clamp(2.6rem, 15vw, 4.4rem);
  }

  .hero-lead {
    font-size: 1rem;
  }

  .trust-strip,
  .benefit-list,
  .legal-grid,
  .calculator-grid,
  .steps {
    grid-template-columns: 1fr;
  }

  .section {
    width: min(100% - 24px, 1180px);
    padding: 66px 0;
  }

  .service-card,
  .insight-card,
  .benefit,
  .legal-card,
  .contact-card,
  .address-card,
  .steps li,
  .panel {
    border-radius: 18px;
  }

  .site-footer {
    flex-direction: column;
    align-items: flex-start;
  }
}