<![CDATA[ABSTRACT The aim of this study was to obtain empirical evidence regarding the effectiveness of ICT-based learning in improving students’ critical thinking abilities in tax administration subjects. This study used an experimental research method and a quantitative approach with a matching pretest - posttest control group design. The population of the study was 106 students in the Vocational School of Institutional Financial Accounting Subjects in 2022/2023. The sampling technique used random sampling of 70 students divided into control and experiment classes. The treatment given to the experimenl class was ICT-based learning with google sites media. Data collection techniques used pretest, posttest, and documentation. The data analysis technique used paired sample t-test and independent sample t-test. Furthermore, descriptive analysis was conducted on the data obtained. The results of the study showed that ICT-based learning was effective in improving students’ critical thinking in tax administration subjects. The average posttest score of the experiment class was 80.01> 70, 94 in the control class. Hypothesis test with Independent Sample T-test in Equal Variances Not Assumed, sig value. (2-tailed) of 0.002> 0.05 Keywords: Information Communication and Technology, ICT Learning, Google Sites. ABSTRAK Penelitian ini bertujuan untuk memperoleh bukti empiris tentang keefektifan pembelajaran berbasis ICT dalam meningkatkan kemampuan berpikir kritis peserta didik pada mata pelajaran administrasi pajak. Penelitian ini menggunakan metode penelitian eksperimental pendekatan kuantitatif dengan desain penelitian matching pretest – posttest control group design. Populasi penelitian ini adalah peserta didik SMK Program Studi Akuntansi Keuangan Lembaga tahun ajaran 2022/2023 sebanyak 106 peserta didik. Teknik pengambilan sampel menggunakan sample random sampling sebanyak 70 peserta didik yang dibagi kedalam kelas kontrol dan kelas eksperimen. Perlakuan diberikan kepada kelas eksperimen berupa pembelajaran berbasis ICT dengan media google sites. Teknik pengumpulan data menggunakan tes berupa pretest dan posttest, serta dokumentasi. Teknik analisis data menggunakan uji paired sample t-test dan independent sample t-test, serta dilakukan analisis deskriptif pada data yang didapatkan. Hasil penelitian ini menunjukan bahwa pembelajaran berbasis ICT efektif dalam meningkatkan kemampuan berpikir kritis peserta didik pada mata pelajaran administrasi pajak. Skor rata-rata posttest kelas eksperimen sebesar 80,01 > 70, 94 milik kelas kontrol. Uji hipotesis dengan Independent Sample T-test pada kolom Equal Variances Not Assumed, nilai sig. (2-tailed) sebesar 0,002 > 0,05. Kata Kunci: Information Communication and Technology, Pembelajaran ICT, Google Sites.]]>
