<mets:mets OBJID="eprint_32295" LABEL="Eprints Item" xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" xmlns:mets="http://www.loc.gov/METS/" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><mets:metsHdr CREATEDATE="2026-07-31T17:28:08Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>EPrints Universitas Amikom Yogyakarta</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_32295_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>PENGARUH KEMUDAHAN AKSES E-BILLING, PERSEPSI&#13;
KEGUNAAN E-BILLING, DAN PEMAHAMAN TEKNOLOGI&#13;
TERHADAP KEPATUHAN PAJAK WAJIB PAJAK UMKM DALAM&#13;
PEMBAYARAN PAJAK PENGHASILAN BADAN&#13;
(Studi Kasus Pada Umkm Daerah Istimewa Yogyakarta)</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Mohammad Fahri</mods:namePart><mods:namePart type="family">Ermawan</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>Penelitian ini bertujuan untuk menguji secara empiris pengaruh kemudahan &#13;
akses e-Billing, Persepsi Kegunaan e-Billing, dan Pemahaman teknologi terhadap&#13;
kepatuhan pajak wajib pajak UMKM di Daerah Istimewa Yogyakarta. Penelitian&#13;
ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran&#13;
kuesioner kepada 144 responden wajib pajak UMKM. Teknik analisis data yang&#13;
digunakan adalah regresi linier berganda dengan bantuan program SPSS versi 25.&#13;
Hasil penelitian menunjukkan bahwa variabel kemudahan akses e-Billing, persepsi&#13;
Kegunaan e-Billing, dan pemahaman teknologi berpengaruh positif dan signifikan&#13;
terhadap kepatuhan pajak wajib pajak UMKM. Temuan ini mengindikasikan bahwa&#13;
semakin mudah akses Penggunaan e-Billing, semakin tinggi Persepsi Kegunaan e-&#13;
Billing, serta semakin baik pemahaman teknologi yang dimiliki wajib pajak, maka&#13;
tingkat kepatuhan pajak juga semakin meningkat. Penelitian ini diharapkan dapat&#13;
memberikan kontribusi bagi Direktorat Jenderal Pajak dalam mengembangkan&#13;
sistem e-Billing yang lebih mudah diakses, serta menjadi masukan bagi pelaku&#13;
UMKM agar terus meningkatkan pemahaman teknologi guna mendukung&#13;
kepatuhan dalam melaksanakan kewajiban perpajakan.</mods:abstract><mods:classification authority="lcc">657 Akuntansi</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8061">2025-11-13</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Universitas AMIKOM Yogyakarta;Fakultas Ekonomi &amp; Sosial</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_32295"><mets:rightsMD ID="rights_eprint_32295_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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