SALIM SANTOSO, Devitasari; TRI WULANDARI. The The Effect of Imposing Final Income Tax and Tax Sanctions on the Motivation to Pay Taxes of E-Commerce MSME Entrepreneurs (Case Study of E-Commerce MSME in the Cemara Asri Complex). PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC), [S. l.], v. 2, n. 1, p. 168–177, 2023. DOI: 10.47663/ibec.v2i1.104. Disponível em: https://conference.eka-prasetya.ac.id/index.php/IBEC/article/view/104. Acesso em: 11 sep. 2025.