add Bupot Pasal 26

- Introduced a new file for query keys to manage API query keys consistently.
- Refactored the helper functions to simplify the calculation logic for BUPOT 21.
- Updated hitung.ts to handle additional calculation types including harian, pasal17, pensiun, and pesangon.
- Added a new mutation hook for handling calculations for final and tidak final BUPOT.