Research Article
Development of Taxation Practicum Materials Based on Latest Tax Regulations to Increase the Competency of Accounting Students' Departments
@INPROCEEDINGS{10.4108/eai.4-12-2019.2293795, author={Erny Luxy D. Purba and OK Sofyan Hidayat and Cornelius Harefa}, title={Development of Taxation Practicum Materials Based on Latest Tax Regulations to Increase the Competency of Accounting Students' Departments}, proceedings={The 3rd International Conference Community Research and Service Engagements, IC2RSE 2019, 4th December 2019, North Sumatra, Indonesia}, publisher={EAI}, proceedings_a={IC2RSE}, year={2020}, month={4}, keywords={teaching materials taxation practice taxation regulations competence}, doi={10.4108/eai.4-12-2019.2293795} }- Erny Luxy D. Purba
OK Sofyan Hidayat
Cornelius Harefa
Year: 2020
Development of Taxation Practicum Materials Based on Latest Tax Regulations to Increase the Competency of Accounting Students' Departments
IC2RSE
EAI
DOI: 10.4108/eai.4-12-2019.2293795
Abstract
Tax is the biggest source of funding for the state in organizing government. From year to year, revenue from the tax sector continues to show an increase. In the context of efforts to increase tax revenue, the government made a fundamental change by creating a new taxation system, namely by changing the new taxation law. The results showed the assessment according to experts of the material is "quite feasible / interesting / motivated" with a score of 83.33%. The results of the assessment according to the design experts are "quite feasible / interesting / motivated" with a score of 80%; while the results of the assessment of media experts are "quite feasible / interesting / motivated" with a score of 79.16% while the use of teaching material products shows an increase in student learning outcomes, as indicated by the difference in the mean pre-test and post-test scores of small groups is 2.5 and large groups are 2.72. This means that the use of teaching material products from the development can increase student scores by 25% and 27.2%, while the results of student assessment of taxation practice modules in small groups are 82.23% and large groups are 84.57%.