Zakky Ashidiqi 2026. Analysis of the Application of Accounting and Income Tax Provisions on Debt Write-Offs in the Homologation of Suspension of Debt Payment Obligations in Accordance with PSAK 109. Al-Kharaj: Journal of Islamic Economic and Business. 8, 1 (Jan. 2026). DOI:https://doi.org/10.24256/kharaj.v8i1.9464.