Yoyo Arifardhani and Theresia Magdalena 2026. Tax Risk Management in Corporate Mergers: A Normative Assessment of Legal Certainty and Anti-Avoidance Risks in Indonesian Tax Law. Justitia Jurnal Hukum. 10, 1 (Mar. 2026). DOI:https://doi.org/10.30651/justitia.v10i1.30197.