LISTYAWATI, Ika; NURLAELA, Lina. Tax Governance in the Era of Pillar Two: Legal Certainty, Risk Management, and Strategic Responses in Indonesia. Summa : Journal of Accounting and Tax, [S. l.], v. 3, n. 2, p. 126–136, 2025. DOI: 10.61978/summa.v3i2.888. Disponível em: https://journal.idscipub.com/index.php/summa/article/view/888. Acesso em: 6 nov. 2025.