Firaz R, Benedictus S, Firmansyah A. Dampak Implementasi PSAK 73: Rasio Keuangan, Thin Capitalization, Dan Book Tax Difference. Educoretax [Internet]. 13 Maret 2022 [dikutip 3 Juli 2026];2(1):60-74. Tersedia pada: https://jurnalku.org/index.php/educoretax/article/view/159