/* RegulasiPajak.com. Serumpun RegulasiAir.com: satu kolom baca, tinta gelap.
   Palet formulir pajak: kertas krem, hijau meterai, oranye stempel untuk penanda. */
:root {
  --dasar: #f6f4ec;
  --permukaan: #ebe8dc;
  --tinta: #1a2420;
  --redup: #4f5a55;
  --garis: #d3cfbf;
  --aksen: #17604c;
  --sinyal: #c45a1c;
  --lama: #8a4b2a;
  --huruf: "Segoe UI", system-ui, -apple-system, Roboto, "Helvetica Neue", Arial, sans-serif;
  --serif: "Iowan Old Style", "Palatino Linotype", Palatino, Georgia, serif;
  --mono: ui-monospace, "SF Mono", Menlo, Consolas, "Liberation Mono", monospace;
  color-scheme: light;
}
@media (prefers-color-scheme: dark) {
  :root {
    --dasar: #121915;
    --permukaan: #1b241f;
    --tinta: #e8ebe4;
    --redup: #a7b2ab;
    --garis: #2c3a33;
    --aksen: #7fd0b3;
    --sinyal: #f0955a;
    --lama: #e0a882;
    color-scheme: dark;
  }
}
*, *::before, *::after { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; }
body { margin: 0; background: var(--dasar); color: var(--tinta); font-family: var(--huruf); font-size: 1.0625rem; line-height: 1.65; }
.bingkai { max-width: 48rem; margin: 0 auto; padding-inline: 1.25rem; padding-block: 0 3rem; display: grid; gap: 2.75rem; }
main { display: grid; gap: 2.75rem; min-width: 0; }
a { color: var(--aksen); text-underline-offset: 0.18em; }
a:hover { text-decoration-thickness: 2px; }
a:focus-visible { outline: 2px solid var(--sinyal); outline-offset: 2px; border-radius: 2px; }
h1, h2, h3 { text-wrap: balance; line-height: 1.22; margin: 0; }
h1 { font-size: clamp(1.7rem, 4.4vw, 2.4rem); letter-spacing: -0.01em; }
h2 { font-size: 1.3rem; }
h3 { font-size: 1.08rem; }
p { margin: 0; }
code { font-family: var(--mono); font-size: 0.88em; overflow-wrap: anywhere; }

.kepala { display: flex; flex-wrap: wrap; align-items: center; justify-content: space-between; gap: 0.75rem; padding-block: 1.25rem; border-bottom: 1px solid var(--garis); }
.merek { display: flex; align-items: center; gap: 0.6rem; font-weight: 700; color: var(--tinta); text-decoration: none; }
.merek img { width: 2rem; height: 2rem; }
.navigasi { display: flex; flex-wrap: wrap; gap: 1rem; font-size: 0.95rem; }

.label { font-family: var(--mono); font-size: 0.76rem; letter-spacing: 0.08em; text-transform: uppercase; color: var(--redup); }
.pembuka { display: grid; gap: 1rem; }
.lead { font-size: 1.15rem; color: var(--redup); max-width: 64ch; }
.bagian { display: grid; gap: 1rem; min-width: 0; }
.bagian > p { max-width: 68ch; }

.daftar { list-style: none; margin: 0; padding: 0; display: grid; gap: 0.9rem; }
.daftar li { padding-left: 0.9rem; border-left: 3px solid var(--garis); }
.daftar li > a:first-child, .daftar li > .ket { display: block; }
.daftar li > .ket { margin-top: 0.15rem; }
.daftar li.baru { border-left-color: var(--sinyal); }
.daftar .ket { color: var(--redup); font-size: 0.95rem; }

.fakta { display: grid; grid-template-columns: max-content 1fr; gap: 0.3rem 1rem; margin: 0; font-size: 0.95rem; }
.fakta dt { color: var(--redup); }
.fakta dd { margin: 0; min-width: 0; overflow-wrap: anywhere; font-variant-numeric: tabular-nums; }

.inti { font-size: 1.1rem; border-left: 4px solid var(--sinyal); padding-left: 0.9rem; max-width: 66ch; }

.butir { display: grid; gap: 0.9rem; padding-top: 1.4rem; border-top: 1px solid var(--garis); min-width: 0; }
.banding { display: grid; grid-template-columns: repeat(auto-fit, minmax(16rem, 1fr)); gap: 1rem; }
.sisi { display: grid; gap: 0.6rem; align-content: start; min-width: 0; }
.sisi > .label { font-weight: 600; }
.sisi.lama > .label { color: var(--lama); }
.sisi.baru > .label { color: var(--aksen); }

blockquote.kutip { margin: 0; padding: 0.7rem 0.9rem; background: var(--permukaan); border-left: 3px solid var(--garis); font-family: var(--serif); font-size: 1rem; line-height: 1.55; display: grid; gap: 0.4rem; }
.sisi.lama blockquote.kutip { border-left-color: var(--lama); }
.sisi.baru blockquote.kutip { border-left-color: var(--aksen); }
blockquote.kutip footer { font-family: var(--huruf); font-size: 0.82rem; color: var(--redup); }
.koreksi { font-family: var(--huruf); font-size: 0.8rem; color: var(--redup); }

.versi { list-style: none; margin: 0; padding: 0; display: grid; gap: 1.4rem; }
.versi > li { display: grid; gap: 0.6rem; padding-left: 1rem; border-left: 3px solid var(--garis); min-width: 0; }
.versi > li.kini { border-left-color: var(--sinyal); }
.versi .tanggal { font-family: var(--mono); font-variant-numeric: tabular-nums; font-weight: 600; }
.tanda { font-family: var(--mono); font-size: 0.72rem; letter-spacing: 0.06em; text-transform: uppercase; color: var(--sinyal); border: 1px solid var(--sinyal); padding: 0.05rem 0.4rem; border-radius: 3px; margin-left: 0.5rem; }
.catatan { color: var(--redup); font-size: 0.95rem; max-width: 68ch; }

pre.contoh { margin: 0; padding: 0.8rem 1rem; background: var(--permukaan); overflow-x: auto; font-family: var(--mono); font-size: 0.85rem; line-height: 1.5; }

.kaki { border-top: 1px solid var(--garis); padding-top: 1.25rem; display: grid; gap: 0.6rem; font-size: 0.9rem; color: var(--redup); }
.penafian { font-style: italic; }
@media (max-width: 30rem) { .fakta { grid-template-columns: 1fr; } .fakta dd { margin-bottom: 0.4rem; } }