diff --git a/app/Exports/InvoicePendingReasonExport.php b/app/Exports/InvoicePendingReasonExport.php
new file mode 100644
index 0000000..237e04c
--- /dev/null
+++ b/app/Exports/InvoicePendingReasonExport.php
@@ -0,0 +1,48 @@
+<?php
+
+namespace App\Exports;
+
+use Maatwebsite\Excel\Concerns\FromCollection;
+use Maatwebsite\Excel\Concerns\FromArray;
+use Maatwebsite\Excel\Concerns\WithHeadings;
+use Maatwebsite\Excel\Concerns\WithMapping;
+
+class InvoicePendingReasonExport implements FromArray, WithHeadings, WithMapping
+{
+    /**
+    * @return \Illuminate\Support\Collection
+    */
+     protected array $data;
+
+    public function __construct(array $data)
+    {
+        $this->data = $data;
+    }
+
+    public function array(): array
+    {
+        return $this->data;
+    }
+
+    public function headings(): array
+    {
+        return [
+            'Plant Code',
+            'Document Number',
+            'Remark',
+            'Customer Trade Name',
+            'Location',
+        ];
+    }
+
+    public function map($row): array
+    {
+        return [
+            $row['plant_id'] ?? '',
+            $row['document_number'] ?? '',
+            $row['remark'] ?? '',
+            $row['customer_trade_name'] ?? '',
+            $row['location'] ?? '',
+        ];
+    }
+}