NADIEN, A. D.; LIZA ALVIA. DAMPAK IMPLEMENTASI PSAK NO. 73 TERHADAP LABA DAN PAJAK . E-journal Field of Economics, Business and Entrepreneurship (EFEBE), [S. l.], v. 3, n. 4, p. 615–622, 2025. DOI: 10.23960/efebe.v3i4.292. Disponível em: https://efebe.feb.unila.ac.id/index.php/efebe/article/view/292. Acesso em: 16 dec. 2025.