YOYO ARIFARDHANI; THERESIA MAGDALENA. Tax Risk Management in Corporate Mergers: A Normative Assessment of Legal Certainty and Anti-Avoidance Risks in Indonesian Tax Law. Justitia Jurnal Hukum, [S. l.], v. 10, n. 1, 2026. DOI: 10.30651/justitia.v10i1.30197. Disponível em: https://journal.um-surabaya.ac.id/Justitia/article/view/30197. Acesso em: 26 mar. 2026.