Firaz, Ramiz, Suryagus Benedictus, dan Amrie Firmansyah. “Dampak Implementasi PSAK 73: Rasio Keuangan, Thin Capitalization, Dan Book Tax Difference”. Educoretax 2, no. 1 (Maret 13, 2022): 60–74. Diakses Juli 3, 2026. https://jurnalku.org/index.php/educoretax/article/view/159.