Cara Membuat dan Mendapatkan Nomor Faktur Pajak Keluaran di Coretax, Beserta Contoh dan Formatnya

Pernahkah merasa sedikit ‘galau’ saat berhadapan dengan faktur pajak? Terutama faktur pajak keluaran yang perhitungannya kadang bikin kening berkerut. Jangan khawatir, prosesnya sebenarnya tidak serumit yang dibayangkan, apalagi dengan adanya Coretax. Sistem ini hadir untuk menyederhanakan banyak hal, termasuk urusan penerbitan faktur pajak.

Memahami cara membuat dan mendapatkan nomor faktur pajak keluaran yang benar adalah kunci. Ini bukan hanya soal kepatuhan, tetapi juga efisiensi bisnis. Artikel ini akan memandu langkah demi langkah, mulai dari persiapan hingga contoh formatnya, agar prosesnya berjalan mulus tanpa hambatan. Mari kita selami lebih dalam dunia faktur pajak keluaran di Coretax.

Memahami Faktur Pajak Keluaran: Lebih dari Sekadar Dokumen

Faktur pajak keluaran adalah bukti transaksi penyerahan Barang Kena Pajak (BKP) atau Jasa Kena Pajak (JKP) yang dilakukan oleh Pengusaha Kena Pajak (PKP). Dokumen ini menjadi dasar perhitungan Pajak Pertambahan Nilai (PPN) yang harus disetor ke negara. Sederhananya, ini adalah ‘tagihan’ PPN dari PKP kepada pembeli atau penerima jasa.

Pentingnya faktur pajak keluaran tidak bisa diremehkan. Bagi PKP penjual, dokumen ini menjadi dasar pelaporan PPN terutang. Sementara bagi PKP pembeli, faktur pajak keluaran ini akan menjadi faktur pajak masukan yang bisa dikreditkan. Kesalahan dalam penerbitan faktur pajak bisa berujung pada sanksi administrasi atau bahkan masalah hukum. Jadi, memastikan keakuratan dan kelengkapan faktur pajak adalah prioritas.

Peran Penting Coretax dalam Penerbitan Faktur Pajak

Coretax, atau Core Tax Administration System, adalah sistem administrasi perpajakan yang terintegrasi dan modern. Kehadirannya membawa angin segar dalam pengelolaan pajak, termasuk dalam hal faktur pajak. Dengan Coretax, proses pembuatan, pelaporan, hingga pengawasan faktur pajak diharapkan menjadi lebih efisien, transparan, dan akurat.

Sistem ini dirancang untuk meminimalkan kesalahan manusia dan mempercepat proses administrasi. PKP dapat mengajukan permintaan Nomor Seri Faktur Pajak (NSFP) secara daring, mengelola faktur pajak elektronik (e-Faktur), dan melaporkan PPN dengan lebih mudah. Coretax juga memungkinkan DJP untuk memantau kepatuhan wajib pajak secara lebih efektif, menciptakan ekosistem perpajakan yang lebih adil dan teratur.

Persiapan Sebelum Membuat Faktur Pajak Keluaran di Coretax

Sebelum melangkah lebih jauh ke proses pembuatan faktur pajak, ada beberapa hal fundamental yang perlu disiapkan. Persiapan yang matang akan memastikan seluruh proses berjalan lancar dan terhindar dari kendala yang tidak perlu. Ibaratnya, ini seperti mempersiapkan bahan-bahan sebelum memasak hidangan lezat.

Dokumen dan informasi yang lengkap adalah kunci utama. Tanpa persiapan yang memadai, proses pengajuan NSFP atau penerbitan faktur pajak bisa terhambat. Jadi, mari kita pastikan semua ‘peralatan’ sudah siap sedia.

1. Pastikan Status Sebagai Pengusaha Kena Pajak (PKP)

Ini adalah syarat mutlak. Hanya PKP yang berhak menerbitkan faktur pajak. Jika belum terdaftar sebagai PKP, langkah pertama adalah mengajukan permohonan pengukuhan PKP ke Kantor Pelayanan Pajak (KPP) terdaftar. Proses ini melibatkan pengisian formulir, melampirkan dokumen-dokumen pendukung seperti akta pendirian perusahaan, NPWP, hingga surat izin usaha. Setelah dikukuhkan, PKP akan mendapatkan Surat Pengukuhan Pengusaha Kena Pajak (SPPKP).

2. Memiliki Sertifikat Elektronik

Sertifikat elektronik adalah identitas digital PKP yang digunakan untuk menandatangani e-Faktur secara elektronik. Ini wajib dimiliki oleh setiap PKP yang ingin menggunakan aplikasi e-Faktur. Sertifikat ini berfungsi sebagai alat autentikasi dan jaminan keabsahan e-Faktur yang diterbitkan.

Proses permohonan sertifikat elektronik dapat dilakukan secara daring melalui laman e-Nofa atau secara langsung ke KPP. Biasanya, ada beberapa dokumen yang perlu disiapkan seperti KTP, NPWP, dan surat permohonan. Sertifikat ini memiliki masa berlaku tertentu, jadi penting untuk memantau dan memperpanjangnya sebelum kedaluwarsa.

3. Mengunduh dan Menginstal Aplikasi e-Faktur

Aplikasi e-Faktur adalah platform utama untuk membuat, mengelola, dan melaporkan faktur pajak elektronik. Aplikasi ini dapat diunduh dari situs web resmi Direktorat Jenderal Pajak (DJP). Pastikan untuk mengunduh versi terbaru yang sesuai dengan sistem operasi komputer.

Setelah diunduh, instal aplikasi tersebut dan lakukan konfigurasi awal, termasuk mengimpor sertifikat elektronik yang sudah dimiliki. Aplikasi ini membutuhkan koneksi internet untuk beberapa fungsi, seperti pengajuan NSFP dan upload faktur pajak.

4. Memiliki Nomor Seri Faktur Pajak (NSFP)

NSFP adalah nomor unik yang wajib dicantumkan pada setiap faktur pajak. Nomor ini diperoleh dari DJP melalui aplikasi e-Nofa atau e-Faktur. Permohonan NSFP dapat diajukan secara daring dan akan diproses dalam waktu singkat.

Pastikan untuk mengajukan NSFP yang cukup sesuai dengan volume transaksi. NSFP yang sudah diterbitkan tidak bisa dibatalkan atau diganti, jadi penting untuk menggunakannya secara berurutan dan hati-hati.

5. Data Transaksi yang Lengkap dan Akurat

Sebelum membuat faktur pajak, pastikan semua data transaksi sudah lengkap dan akurat. Ini termasuk:

• Identitas Pembeli: NPWP atau NIK (untuk pembeli perseorangan), nama, alamat lengkap.
• Rincian Barang/Jasa: Nama barang/jasa, jumlah, harga satuan, diskon (jika ada).
• Tanggal Transaksi: Tanggal penyerahan BKP/JKP.
• Metode Pembayaran: Jika relevan.

Data yang tidak akurat dapat menyebabkan faktur pajak tidak valid atau perlu direvisi, yang tentunya akan memakan waktu dan tenaga.

Langkah-langkah Mendapatkan Nomor Seri Faktur Pajak (NSFP) di Coretax

Mendapatkan NSFP adalah langkah awal yang krusial sebelum bisa menerbitkan faktur pajak. NSFP adalah nomor unik yang diberikan oleh DJP untuk setiap faktur pajak yang akan diterbitkan oleh PKP. Proses ini kini jauh lebih mudah berkat sistem daring yang terintegrasi.

Dengan adanya Coretax, pengajuan NSFP dapat dilakukan secara efisien, mengurangi birokrasi dan waktu tunggu. Mari kita ikuti langkah-langkahnya agar prosesnya berjalan lancar.

1. Akses Aplikasi e-Faktur

Buka aplikasi e-Faktur yang sudah terinstal di komputer. Pastikan sudah login dengan akun PKP dan sertifikat elektronik sudah terintegrasi dengan benar.

2. Pilih Menu "Permintaan NSFP"

Di dalam aplikasi e-Faktur, cari dan klik menu yang berkaitan dengan "Permintaan NSFP" atau "Administrasi Nomor Faktur". Lokasi menu mungkin sedikit berbeda tergantung versi aplikasi, namun intinya akan mengarah pada fungsi permintaan nomor seri.

3. Isi Formulir Permintaan NSFP

Akan muncul formulir daring yang perlu diisi. Informasi yang biasanya diminta antara lain:

• Jumlah NSFP yang Diminta: Tentukan berapa banyak nomor seri yang dibutuhkan. Pertimbangkan volume transaksi dalam beberapa bulan ke depan agar tidak perlu mengajukan terlalu sering.
• Tahun Pajak: Pilih tahun pajak untuk NSFP yang diminta.
• Nama dan Jabatan Penandatangan: Isi dengan nama dan jabatan pihak yang berwenang menandatangani surat permohonan.

4. Unggah Dokumen Pendukung (jika diperlukan)

Meskipun sebagian besar proses sudah digital, terkadang DJP mungkin meminta dokumen pendukung tambahan, seperti Surat Pemberitahuan (SPT) Masa PPN terakhir atau surat kuasa jika permohonan diajukan oleh wakil PKP. Pastikan untuk mengunggah dokumen yang diminta dalam format yang sesuai.

5. Submit Permohonan

Setelah semua data terisi dan dokumen (jika ada) terunggah, klik tombol "Submit" atau "Kirim". Sistem akan memproses permohonan.

6. Unduh NSFP

Jika permohonan disetujui, NSFP akan langsung muncul di aplikasi e-Faktur dan dapat diunduh. NSFP ini biasanya berupa daftar nomor seri yang berurutan. Simpan daftar ini dengan baik karena akan digunakan untuk setiap faktur pajak yang diterbitkan.

Penting untuk diingat bahwa NSFP yang sudah diunduh harus digunakan secara berurutan. DJP memiliki sistem pengawasan untuk memastikan penggunaan NSFP yang benar.

Cara Membuat Faktur Pajak Keluaran di Coretax (Melalui e-Faktur)

Setelah NSFP berhasil didapatkan, langkah selanjutnya adalah membuat faktur pajak keluaran untuk setiap transaksi penyerahan BKP atau JKP. Proses ini dilakukan melalui aplikasi e-Faktur, yang merupakan bagian integral dari Coretax.

Membuat faktur pajak keluaran secara elektronik tidak hanya mempercepat proses, tetapi juga mengurangi risiko kesalahan dan mempermudah pelaporan. Mari kita ikuti langkah-langkah detailnya.

1. Buka Aplikasi e-Faktur dan Login

Jalankan aplikasi e-Faktur di komputer. Masukkan username dan password yang sudah terdaftar. Pastikan sertifikat elektronik sudah terpasang dan berfungsi dengan baik.

2. Pilih Menu "Faktur" dan "Pajak Keluaran"

Di dalam aplikasi, navigasikan ke menu utama. Biasanya ada pilihan "Faktur", kemudian di bawahnya pilih "Pajak Keluaran". Setelah itu, pilih opsi "Input Faktur" atau "Rekam Faktur".

3. Pilih Jenis Faktur

Akan muncul pilihan jenis faktur. Umumnya, untuk faktur pajak keluaran standar, pilih "Faktur Pajak". Ada juga pilihan lain seperti faktur pajak pengganti, faktur pajak retur, atau faktur pajak pembatalan, yang digunakan untuk kondisi khusus.

4. Isi Data Umum Faktur

Pada bagian ini, isi informasi dasar faktur pajak:

• Tanggal Faktur: Isi dengan tanggal penyerahan BKP/JKP atau tanggal pembayaran, mana yang lebih dulu.
• Nomor Seri Faktur Pajak: Pilih NSFP yang belum digunakan dari daftar NSFP yang sudah diunduh. Sistem biasanya akan otomatis menampilkan NSFP berikutnya yang tersedia.
• Identitas Pembeli:
  • NPWP/NIK: Masukkan NPWP pembeli. Jika pembeli bukan PKP atau tidak memiliki NPWP, bisa menggunakan NIK (Nomor Induk Kependudukan) atau diisi "000.000.000-000.000" jika pembeli perseorangan tidak ber-NPWP.
  • Nama Pembeli: Isi nama lengkap pembeli.
  • Alamat Pembeli: Isi alamat lengkap pembeli.

5. Masukkan Data Rincian Barang/Jasa

Ini adalah bagian inti dari faktur pajak. Masukkan detail setiap barang atau jasa yang diserahkan:

• Nama Barang/Jasa: Deskripsikan secara jelas BKP atau JKP yang diserahkan.
• Jumlah: Kuantitas barang atau jasa.
• Harga Satuan: Harga per unit barang atau jasa.
• Diskon: Jika ada potongan harga.
• PPN: Sistem akan otomatis menghitung PPN 11% dari Dasar Pengenaan Pajak (DPP).
• PPnBM (jika ada): Jika transaksi melibatkan Barang Kena Pajak Mewah, masukkan tarif dan nilai PPnBM.

Tambahkan baris baru untuk setiap item barang atau jasa yang berbeda. Pastikan total DPP dan PPN sudah sesuai dengan perhitungan manual atau sistem penjualan.

6. Verifikasi dan Simpan Faktur

Setelah semua data terisi, periksa kembali seluruh informasi. Pastikan tidak ada kesalahan penulisan atau perhitungan. Jika sudah yakin, klik tombol "Simpan". Faktur akan tersimpan sebagai draft di aplikasi e-Faktur.

7. Upload Faktur

Faktur yang sudah disimpan masih berstatus draft. Untuk menjadikannya faktur yang sah dan terdaftar di DJP, faktur perlu di-upload. Pilih faktur yang ingin di-upload, lalu klik tombol "Upload" atau "Kirim Faktur".

Sistem akan meminta passphrase sertifikat elektronik untuk menandatangani faktur secara digital. Setelah berhasil di-upload, status faktur akan berubah menjadi "Approval Sukses". Ini menandakan faktur sudah sah dan siap dicetak atau dikirimkan ke pembeli.

8. Cetak atau Kirim Faktur

Faktur yang sudah di-upload dapat dicetak dalam bentuk fisik atau diunduh dalam format PDF untuk dikirimkan secara elektronik kepada pembeli. Pastikan pembeli menerima salinan faktur pajak yang sah.

Contoh dan Format Faktur Pajak Keluaran yang Valid

Memahami format faktur pajak yang benar adalah esensial. Faktur pajak yang valid harus memuat informasi-informasi tertentu sesuai dengan ketentuan perpajakan. Kesalahan format atau kelengkapan data bisa menyebabkan faktur tersebut dianggap tidak sah.

Berikut adalah contoh format faktur pajak keluaran yang umum dan valid, dengan beberapa penjelasan untuk setiap bagiannya. Perlu diingat bahwa tampilan visual bisa sedikit bervariasi tergantung aplikasi e-Faktur atau sistem akuntansi yang digunakan, namun informasi kuncinya harus tetap ada.

Contoh Format Faktur Pajak Keluaran

--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------