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      "abstract": "Penelitian ini bertujuan untuk menguji secara empiris pengaruh kemudahan \r\nakses e-Billing, Persepsi Kegunaan e-Billing, dan Pemahaman teknologi terhadap\r\nkepatuhan pajak wajib pajak UMKM di Daerah Istimewa Yogyakarta. Penelitian\r\nini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran\r\nkuesioner kepada 144 responden wajib pajak UMKM. Teknik analisis data yang\r\ndigunakan adalah regresi linier berganda dengan bantuan program SPSS versi 25.\r\nHasil penelitian menunjukkan bahwa variabel kemudahan akses e-Billing, persepsi\r\nKegunaan e-Billing, dan pemahaman teknologi berpengaruh positif dan signifikan\r\nterhadap kepatuhan pajak wajib pajak UMKM. Temuan ini mengindikasikan bahwa\r\nsemakin mudah akses Penggunaan e-Billing, semakin tinggi Persepsi Kegunaan e-\r\nBilling, serta semakin baik pemahaman teknologi yang dimiliki wajib pajak, maka\r\ntingkat kepatuhan pajak juga semakin meningkat. Penelitian ini diharapkan dapat\r\nmemberikan kontribusi bagi Direktorat Jenderal Pajak dalam mengembangkan\r\nsistem e-Billing yang lebih mudah diakses, serta menjadi masukan bagi pelaku\r\nUMKM agar terus meningkatkan pemahaman teknologi guna mendukung\r\nkepatuhan dalam melaksanakan kewajiban perpajakan.",
      "dir": "disk0\/00\/03\/22\/95",
      "thesis_type": "bachelor",
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      "keywords": "Kemudahan Akses e-Billing, Persepsi Kegunaan e-Billing,\r\nPemahaman Teknologi, Kepatuhan Pajak, UMKM, ease of use e-Billing, Perceived Usefulness of e-Billing, Technological\r\nUnderstanding, Tax Compliance, MSMEs .",
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      "institution": "Universitas AMIKOM Yogyakarta",
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