THE IMPLICATION: IMPLEMENTATION PSAK 72 ON CORPORATE TAX 2019-2020. BALANCE: JOURNAL OF ISLAMIC ACCOUNTING, [S. l.], v. 3, n. 2, p. 161–178, 2022. DOI: 10.21274/balance.v3i2.6314. Disponível em: https://ejournal.uinsatu.ac.id/index.php/jas/article/view/6314. Acesso em: 24 jan. 2026.