Salim Santoso, Devitasari, and 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) 2, no. 1 (December 6, 2023): 168–177. Accessed September 11, 2025. https://conference.eka-prasetya.ac.id/index.php/IBEC/article/view/104.