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db<>fiddle
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create table A (
id int,
value int
);

create table B (
id int,
value int
);


insert into A values
(1, 1),
(2, null),
(3, 3);


insert into B values
(1, 1),
(2, null);


SELECT 'WHERE', a.*, b.*
FROM A AS a
LEFT JOIN B AS b
ON a.id = b.id
WHERE b.value IS NULL
;

SELECT 'ON', a.*, b.*
FROM A AS a
LEFT JOIN B AS b
ON a.id = b.id
AND b.value IS NULL
;

Records: 3  Duplicates: 0  Warnings: 0

Records: 2  Duplicates: 0  Warnings: 0
WHERE id value id value
WHERE 2 null 2 null
WHERE 3 3 null null
ON id value id value
ON 1 1 null null
ON 2 null 2 null
ON 3 3 null null