E-Tax Module As A Solution In Improving Students’ Understanding

DOI

10.2991/978-2-38476-360-3_95How to use a DOI?

Keywords

Learning media; tax; research and development

Abstract

Changes in tax regulations to the Tax Harmony Law have changed tax learning materials for students. There are four new policies, namely taxation of employee benefits, changes to individual income tax rates and brackets, incentives for micro and small businesses, and taxpayers for a voluntary disclosure program. These changing tax regulations are related to the learning material studied in the Taxation course and have an impact on the modules or media that students will use in the learning process. The purpose of this research is to know in detail the needs of effective learning media for accounting learning for students in college. Students need an interactive media in the process of accounting learning to improve understanding of the materials. The population in this study is all accounting students who took tax courses. This study used simple random sampling technique that consisting of 102 students. This research is a quantitative descriptive study with survey techniques. The results of this study suggest that 84.8% of students find it difficult to follow learning in this situation, 83.7% of students find it difficult to understand tax materials. 98.9% students revealed that they need for the development of learning media for tax learning, 99% of students said that learning media will affect the understanding of accounting materials and 69.56% of students need interactive learning media for tax learning.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Betanika Nila Nirbita
AU  - Syahida Norviana
AU  - Lu’lu’ul Jannah
PY  - 2025
DA  - 2025/04/02
TI  - E-Tax Module As A Solution In Improving Students’ Understanding
BT  - Proceedings of The 8th International Conference on Education Innovation (ICEI 2024)
PB  - Atlantis Press
SP  - 1104
EP  - 1110
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-360-3_95
DO  - 10.2991/978-2-38476-360-3_95
ID  - Nirbita2025
ER  -