Nadien, Adam Dhiyaulhaq, and Liza Alvia. “DAMPAK IMPLEMENTASI PSAK NO. 73 TERHADAP LABA DAN PAJAK”. E-journal Field of Economics, Business and Entrepreneurship (EFEBE) 3, no. 4 (November 12, 2025): 615–622. Accessed December 16, 2025. https://efebe.feb.unila.ac.id/index.php/efebe/article/view/292.