Zakky Ashidiqi. 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. j. islam. econ. bus. [Internet]. 2026 Jan. 31 [cited 2026 Feb. 2];8(1). Available from: https://ejournal.iainpalopo.ac.id/index.php/alkharaj/article/view/9464