ARDIANSYAH, B. G. Tax Treatment of Debt Restructuring and Implementation of PSAK 109. IPSAR (International Public Sector Accounting Review), [S. l.], v. 3, n. 1, p. 62–71, 2025. DOI: 10.31092/ipsar.v3i1.3658. Disponível em: https://jurnal.pknstan.ac.id/index.php/IPSAR/article/view/3658. Acesso em: 27 feb. 2026.