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Web-based e-commerce has become a national economic indicator that continues to grow. Small medium enterprises (SMEs) have greatly benefited from this platform as it helps to reduce transaction cost, approach larger untapped markets and avoid intermediaries. Based on a comprehensive review of the past literature, we have highlighted low adoption of SMEs retail web, especially in the setting of developing countries like Indonesia. Given the lack of scholarly discussion on the topic, this research focus on discussing the adoption behavior of SMEs retail website. Theory of technology acceptance model (TAM) is applied through ease of use perception, usability perception, attitude and retail web adoption behavior. The total of the sample taken is 169 respondents from Bandung, Indonesia. The data is then analyzed using Structural Equation Modeling (SEM). The finding of this study states that retail web adoption behavior is influenced significantly and positively by perceptions of ease of use, perception of usability, and attitudes. The finding shows that although their size is a disadvantage for SMEs to compete in the industry, e-commerce can help them make up. Therefore, it is important for SMEs to utilize the full potential of the retail web to unlock massive sales growth.