{"id":216,"date":"2026-09-08T10:01:49","date_gmt":"2026-09-08T03:01:49","guid":{"rendered":"https:\/\/jayatamaconsulting.com\/?page_id=216"},"modified":"2026-09-08T10:03:44","modified_gmt":"2026-09-08T03:03:44","slug":"tax-services","status":"publish","type":"page","link":"https:\/\/jayatamaconsulting.com\/index.php\/tax-services\/","title":{"rendered":"Tax Services"},"content":{"rendered":"\n<div class=\"wp-block-group alignfull has-global-padding is-layout-constrained wp-container-core-group-is-layout-213962d4 wp-block-group-is-layout-constrained\" style=\"margin-top:0px;margin-bottom:0px;padding-top:0;padding-bottom:var(--wp--preset--spacing--large)\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-3c82ec34 wp-block-columns-is-layout-flex\" style=\"padding-bottom:var(--wp--preset--spacing--medium)\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-bottom:0;flex-basis:20%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-bottom:0;flex-basis:80%\">\n<h2 class=\"wp-block-heading has-text-align-center\" style=\"font-style:normal;font-weight:700\">Layanan Tax Services<\/h2>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">Layanan profesional yang membantu individu maupun bisnis dalam perencanaan, pelaporan, dan kepatuhan pajak secara efektif.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"393\" src=\"https:\/\/jayatamaconsulting.com\/wp-content\/uploads\/2026\/09\/tax-services.jpg\" alt=\"\" class=\"wp-image-163\" srcset=\"https:\/\/jayatamaconsulting.com\/wp-content\/uploads\/2026\/09\/tax-services.jpg 600w, https:\/\/jayatamaconsulting.com\/wp-content\/uploads\/2026\/09\/tax-services-300x197.jpg 300w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-container-core-column-is-layout-a37e3c27 wp-block-column-is-layout-flow\" style=\"flex-basis:20%\"><\/div>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading has-text-align-center\">Jasa Kami<\/h3>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">Membantu perusahaan dalam penyusunan perencanaan pajak, penyusunan dan pelaporan perpajakan, mendampingi wajib pajak dalam menghadapi pemeriksaan pajak serta memberikan konsultasi untuk menemukan langkah yang tepat sebagai solusi praktis sesuai dengan peraturan perpajakan yang berlaku dan dapat mengurangi resiko perpajakan.<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-0e97621e wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-group has-border-color has-outline-border-color has-pure-white-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-6ff888b7 wp-block-group-is-layout-constrained\" style=\"border-width:1px;border-radius:30px;padding-top:var(--wp--preset--spacing--large);padding-right:var(--wp--preset--spacing--medium);padding-bottom:var(--wp--preset--spacing--large);padding-left:var(--wp--preset--spacing--medium)\">\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-9df6293b wp-block-group-is-layout-flex\">\n<div class=\"wp-block-group has-surface-background-color has-background wp-container-content-1dabbf03 is-content-justification-center is-nowrap is-layout-flex wp-container-core-group-is-layout-13e00687 wp-block-group-is-layout-flex\" style=\"border-radius:10px;padding-top:var(--wp--preset--spacing--xx-small);padding-right:var(--wp--preset--spacing--xx-small);padding-bottom:var(--wp--preset--spacing--xx-small);padding-left:var(--wp--preset--spacing--xx-small)\">\n<h6 class=\"wp-block-heading\">1<\/h6>\n<\/div>\n\n\n\n<h5 class=\"wp-block-heading\" style=\"font-style:normal;font-weight:600;line-height:1.1\"><em>Penyusunan SPT Pajak Penghasilan Badan (bulanan\/tahunan)<\/em><\/h5>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Minus sem labore eleifend porro per temporibus consequat reiciendis.<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-group has-border-color has-outline-border-color has-pure-white-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-6ff888b7 wp-block-group-is-layout-constrained\" style=\"border-width:1px;border-radius:30px;padding-top:var(--wp--preset--spacing--large);padding-right:var(--wp--preset--spacing--medium);padding-bottom:var(--wp--preset--spacing--large);padding-left:var(--wp--preset--spacing--medium)\">\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-9df6293b wp-block-group-is-layout-flex\">\n<div class=\"wp-block-group has-surface-background-color has-background wp-container-content-1dabbf03 is-content-justification-center is-nowrap is-layout-flex wp-container-core-group-is-layout-13e00687 wp-block-group-is-layout-flex\" style=\"border-radius:10px;padding-top:var(--wp--preset--spacing--xx-small);padding-right:var(--wp--preset--spacing--xx-small);padding-bottom:var(--wp--preset--spacing--xx-small);padding-left:var(--wp--preset--spacing--xx-small)\">\n<h6 class=\"wp-block-heading\">2<\/h6>\n<\/div>\n\n\n\n<h5 class=\"wp-block-heading\" style=\"font-style:normal;font-weight:600;line-height:1.1\"><em>Penyusunan SPT Pajak Penghasilan Orang Pribadi (bulanan\/tahunan)<\/em><\/h5>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Minus sem labore eleifend porro per temporibus consequat reiciendis.<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-0e97621e wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-group has-border-color has-outline-border-color has-pure-white-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-6ff888b7 wp-block-group-is-layout-constrained\" style=\"border-width:1px;border-radius:30px;padding-top:var(--wp--preset--spacing--large);padding-right:var(--wp--preset--spacing--medium);padding-bottom:var(--wp--preset--spacing--large);padding-left:var(--wp--preset--spacing--medium)\">\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-9df6293b wp-block-group-is-layout-flex\">\n<div class=\"wp-block-group has-surface-background-color has-background wp-container-content-1dabbf03 is-content-justification-center is-nowrap is-layout-flex wp-container-core-group-is-layout-13e00687 wp-block-group-is-layout-flex\" style=\"border-radius:10px;padding-top:var(--wp--preset--spacing--xx-small);padding-right:var(--wp--preset--spacing--xx-small);padding-bottom:var(--wp--preset--spacing--xx-small);padding-left:var(--wp--preset--spacing--xx-small)\">\n<h6 class=\"wp-block-heading\">3<\/h6>\n<\/div>\n\n\n\n<h5 class=\"wp-block-heading\" style=\"font-style:normal;font-weight:600;line-height:1.1\"><em>Penyusunan SPT Masa Pajak Pertambahan Nilai<\/em><\/h5>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Minus sem labore eleifend porro per temporibus consequat reiciendis.<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-group has-border-color has-outline-border-color has-pure-white-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-6ff888b7 wp-block-group-is-layout-constrained\" style=\"border-width:1px;border-radius:30px;padding-top:var(--wp--preset--spacing--large);padding-right:var(--wp--preset--spacing--medium);padding-bottom:var(--wp--preset--spacing--large);padding-left:var(--wp--preset--spacing--medium)\">\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-9df6293b wp-block-group-is-layout-flex\">\n<div class=\"wp-block-group has-surface-background-color has-background wp-container-content-1dabbf03 is-content-justification-center is-nowrap is-layout-flex wp-container-core-group-is-layout-13e00687 wp-block-group-is-layout-flex\" style=\"border-radius:10px;padding-top:var(--wp--preset--spacing--xx-small);padding-right:var(--wp--preset--spacing--xx-small);padding-bottom:var(--wp--preset--spacing--xx-small);padding-left:var(--wp--preset--spacing--xx-small)\">\n<h6 class=\"wp-block-heading\">4<\/h6>\n<\/div>\n\n\n\n<h5 class=\"wp-block-heading\" style=\"font-style:normal;font-weight:600;line-height:1.1\"><em>Penyusunan SPT Masa Pajak Penghasilan Pasal 21\/26<\/em><\/h5>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Minus sem labore eleifend porro per temporibus consequat reiciendis.<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-0e97621e wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-group has-border-color has-outline-border-color has-pure-white-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-6ff888b7 wp-block-group-is-layout-constrained\" style=\"border-width:1px;border-radius:30px;padding-top:var(--wp--preset--spacing--large);padding-right:var(--wp--preset--spacing--medium);padding-bottom:var(--wp--preset--spacing--large);padding-left:var(--wp--preset--spacing--medium)\">\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-9df6293b wp-block-group-is-layout-flex\">\n<div class=\"wp-block-group has-surface-background-color has-background wp-container-content-1dabbf03 is-content-justification-center is-nowrap is-layout-flex wp-container-core-group-is-layout-13e00687 wp-block-group-is-layout-flex\" style=\"border-radius:10px;padding-top:var(--wp--preset--spacing--xx-small);padding-right:var(--wp--preset--spacing--xx-small);padding-bottom:var(--wp--preset--spacing--xx-small);padding-left:var(--wp--preset--spacing--xx-small)\">\n<h6 class=\"wp-block-heading\">5<\/h6>\n<\/div>\n\n\n\n<h5 class=\"wp-block-heading\" style=\"font-style:normal;font-weight:600;line-height:1.1\"><em>Penyusunan SPT Masa Pajak Penghasilan Pasal 22, 23 &amp; PPh Final<\/em><\/h5>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Minus sem labore eleifend porro per temporibus consequat reiciendis.<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-group has-border-color has-outline-border-color has-pure-white-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-6ff888b7 wp-block-group-is-layout-constrained\" style=\"border-width:1px;border-radius:30px;padding-top:var(--wp--preset--spacing--large);padding-right:var(--wp--preset--spacing--medium);padding-bottom:var(--wp--preset--spacing--large);padding-left:var(--wp--preset--spacing--medium)\">\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-9df6293b wp-block-group-is-layout-flex\">\n<div class=\"wp-block-group has-surface-background-color has-background wp-container-content-1dabbf03 is-content-justification-center is-nowrap is-layout-flex wp-container-core-group-is-layout-13e00687 wp-block-group-is-layout-flex\" style=\"border-radius:10px;padding-top:var(--wp--preset--spacing--xx-small);padding-right:var(--wp--preset--spacing--xx-small);padding-bottom:var(--wp--preset--spacing--xx-small);padding-left:var(--wp--preset--spacing--xx-small)\">\n<h6 class=\"wp-block-heading\">6<\/h6>\n<\/div>\n\n\n\n<h5 class=\"wp-block-heading\" style=\"font-style:normal;font-weight:600;line-height:1.1\"><em>Penyusunan SPT Masa Pajak Hotel &amp; Restauran<\/em>t<\/h5>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Minus sem labore eleifend porro per temporibus consequat reiciendis.<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-0e97621e wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-group has-border-color has-outline-border-color has-pure-white-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-6ff888b7 wp-block-group-is-layout-constrained\" style=\"border-width:1px;border-radius:30px;padding-top:var(--wp--preset--spacing--large);padding-right:var(--wp--preset--spacing--medium);padding-bottom:var(--wp--preset--spacing--large);padding-left:var(--wp--preset--spacing--medium)\">\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-9df6293b wp-block-group-is-layout-flex\">\n<div class=\"wp-block-group has-surface-background-color has-background wp-container-content-1dabbf03 is-content-justification-center is-nowrap is-layout-flex wp-container-core-group-is-layout-13e00687 wp-block-group-is-layout-flex\" style=\"border-radius:10px;padding-top:var(--wp--preset--spacing--xx-small);padding-right:var(--wp--preset--spacing--xx-small);padding-bottom:var(--wp--preset--spacing--xx-small);padding-left:var(--wp--preset--spacing--xx-small)\">\n<h6 class=\"wp-block-heading\">7<\/h6>\n<\/div>\n\n\n\n<h5 class=\"wp-block-heading\" style=\"font-style:normal;font-weight:600;line-height:1.1\"><em>Tax Planning<\/em><\/h5>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Minus sem labore eleifend porro per temporibus consequat reiciendis.<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-group has-border-color has-outline-border-color has-pure-white-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-6ff888b7 wp-block-group-is-layout-constrained\" style=\"border-width:1px;border-radius:30px;padding-top:var(--wp--preset--spacing--large);padding-right:var(--wp--preset--spacing--medium);padding-bottom:var(--wp--preset--spacing--large);padding-left:var(--wp--preset--spacing--medium)\">\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-9df6293b wp-block-group-is-layout-flex\">\n<div class=\"wp-block-group has-surface-background-color has-background wp-container-content-1dabbf03 is-content-justification-center is-nowrap is-layout-flex wp-container-core-group-is-layout-13e00687 wp-block-group-is-layout-flex\" style=\"border-radius:10px;padding-top:var(--wp--preset--spacing--xx-small);padding-right:var(--wp--preset--spacing--xx-small);padding-bottom:var(--wp--preset--spacing--xx-small);padding-left:var(--wp--preset--spacing--xx-small)\">\n<h6 class=\"wp-block-heading\">8<\/h6>\n<\/div>\n\n\n\n<h5 class=\"wp-block-heading\" style=\"font-style:normal;font-weight:600;line-height:1.1\">Tax Review<\/h5>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Minus sem labore eleifend porro per temporibus consequat reiciendis.<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-0e97621e wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-group has-border-color has-outline-border-color has-pure-white-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-6ff888b7 wp-block-group-is-layout-constrained\" style=\"border-width:1px;border-radius:30px;padding-top:var(--wp--preset--spacing--large);padding-right:var(--wp--preset--spacing--medium);padding-bottom:var(--wp--preset--spacing--large);padding-left:var(--wp--preset--spacing--medium)\">\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-9df6293b wp-block-group-is-layout-flex\">\n<div class=\"wp-block-group has-surface-background-color has-background wp-container-content-1dabbf03 is-content-justification-center is-nowrap is-layout-flex wp-container-core-group-is-layout-13e00687 wp-block-group-is-layout-flex\" style=\"border-radius:10px;padding-top:var(--wp--preset--spacing--xx-small);padding-right:var(--wp--preset--spacing--xx-small);padding-bottom:var(--wp--preset--spacing--xx-small);padding-left:var(--wp--preset--spacing--xx-small)\">\n<h6 class=\"wp-block-heading\">9<\/h6>\n<\/div>\n\n\n\n<h5 class=\"wp-block-heading\" style=\"font-style:normal;font-weight:600;line-height:1.1\"><em>Audit Perpajakan<\/em><\/h5>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Minus sem labore eleifend porro per temporibus consequat reiciendis.<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-group has-border-color has-outline-border-color has-pure-white-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-6ff888b7 wp-block-group-is-layout-constrained\" style=\"border-width:1px;border-radius:30px;padding-top:var(--wp--preset--spacing--large);padding-right:var(--wp--preset--spacing--medium);padding-bottom:var(--wp--preset--spacing--large);padding-left:var(--wp--preset--spacing--medium)\">\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-9df6293b wp-block-group-is-layout-flex\">\n<div class=\"wp-block-group has-surface-background-color has-background wp-container-content-1dabbf03 is-content-justification-center is-nowrap is-layout-flex wp-container-core-group-is-layout-13e00687 wp-block-group-is-layout-flex\" style=\"border-radius:10px;padding-top:var(--wp--preset--spacing--xx-small);padding-right:var(--wp--preset--spacing--xx-small);padding-bottom:var(--wp--preset--spacing--xx-small);padding-left:var(--wp--preset--spacing--xx-small)\">\n<h6 class=\"wp-block-heading\">10<\/h6>\n<\/div>\n\n\n\n<h5 class=\"wp-block-heading\" style=\"font-style:normal;font-weight:600;line-height:1.1\">Konsultasi &amp; Pelatihan Perpajakan<\/h5>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Minus sem labore eleifend porro per temporibus consequat reiciendis.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading has-text-align-center\">Mengapa memilih kami?<\/h3>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">Dalam memilih konsultan pajak di Indonesia, kami hadir tidak sekadar sebagai penyedia layanan profesional, tetapi sebagai mitra strategis yang peduli dan berkomitmen terhadap keberhasilan bisnis Anda. Dengan pemahaman mendalam terhadap regulasi perpajakan nasional dan kebijakan daerah yang beragam, kami mampu memberikan solusi pajak yang cermat, efisien, dan sesuai dengan kebutuhan spesifik setiap jenis usaha.<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">Kami memahami bahwa setiap bisnis baik di sektor industri, perdagangan, jasa, energi, hingga digital memiliki karakteristik dan tantangan perpajakan yang unik. Oleh karena itu, kami berkomitmen untuk menyediakan layanan konsultasi yang tepat waktu, akurat, dan disesuaikan secara personal. Bersama kami, Anda tidak hanya akan mematuhi kewajiban pajak secara optimal, tetapi juga mendapatkan dukungan penuh dalam menyusun strategi fiskal yang mendukung pertumbuhan bisnis Anda di berbagai penjuru Indonesia. Percayakan kepada kami untuk menjadi mitra terpercaya dalam pengelolaan pajak, agar Anda dapat fokus membangun dan mengembangkan usaha dengan lebih tenang dan terarah.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Layanan Tax Services Layanan profesional yang membantu individu maupun bisnis dalam perencanaan, pelaporan, dan kepatuhan pajak secara efektif. Jasa Kami Membantu perusahaan dalam penyusunan perencanaan pajak, penyusunan dan pelaporan perpajakan, mendampingi wajib pajak dalam menghadapi pemeriksaan pajak serta memberikan konsultasi untuk menemukan langkah yang tepat sebagai solusi praktis sesuai dengan peraturan perpajakan yang berlaku dan [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-216","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/jayatamaconsulting.com\/index.php\/wp-json\/wp\/v2\/pages\/216","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jayatamaconsulting.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/jayatamaconsulting.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/jayatamaconsulting.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/jayatamaconsulting.com\/index.php\/wp-json\/wp\/v2\/comments?post=216"}],"version-history":[{"count":3,"href":"https:\/\/jayatamaconsulting.com\/index.php\/wp-json\/wp\/v2\/pages\/216\/revisions"}],"predecessor-version":[{"id":221,"href":"https:\/\/jayatamaconsulting.com\/index.php\/wp-json\/wp\/v2\/pages\/216\/revisions\/221"}],"wp:attachment":[{"href":"https:\/\/jayatamaconsulting.com\/index.php\/wp-json\/wp\/v2\/media?parent=216"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}