The strategic pricing model is the latest selling price determination model that considers a product's position in the product lifecycle and information about prices of competing products. This model is considered suitable to be applied for fashion products that are facing very tight competition and have a short lifecycle. This study investigates factors influencing the implementation of the strategic pricing model for products of Indonesian Small and Medium Enterprises (SMEs) in the fashion sector. Three variables under the Theory of Planned Behavior - attitudes toward behavior, subjective norms and perceived behavioral control -have been identified to explain the intention of SMEs in implementing the model. A survey questionnaire was distributed to 100 SME practitioners, and 85 practitioners responded to the questionnaire. The data were analyzed using multiple regression analysis. The findings of the study show that attitudes toward behavior and subjective norms have significantly and positively influenced intentions to implement the strategic pricing model. Meanwhile, perceived behavioral control did not affect the intention to implement the model. In general, the results indicate that the strategic pricing model is a useful model because it improves the quality of determined selling prices. However, SMEs still perceive accounting as a difficult skill to learn. In terms of practice, the results of this study are useful to determine the SMEs’ degree of interest in applying the strategic pricing model. This is particularly notable due to the novelty of this model which shows, based on previous research, that the majority of SMEs have not yet adequately implemented their accounting systems.