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Betanika Nila Nirbita
Accounting Study Program, Department Of Business And Finance, Faculty Of Vocational Studies, Universitas Negeri Yogyakarta
Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Nursing Public Health Social Sciences Veterinary Other

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Journal : JOURNAL OF ECONOMICS EDUCATION AND ENTREPRENEURSHIP

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E-Tax Module as a Suitable Media in Accounting Learning Nirbita, Betanika Nila; Norviana, Syahida; Jannah, Lu'lu'ul
Journal of Economics Education and Entrepreneurship Vol 5, No 3 (2024): JEE, DECEMBER 2024
Publisher : Program Studi Pendidikan Ekonomi FKIP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jee.v5i3.13871

Abstract

Income Tax Reform Law Number 7 of 2021 concerning Harmonization of Tax Regulations was implemented on January 1, 2022. This means that tax material has also undergone changes. This change is not supported by the existence of effective learning media. This research aims to determine the suitability of the media that will be used in the taxation learning process. The research is research and development with 4D Models, but in this research, there are restrictions on research procedures to product feasibility tests. The media feasibility test is carried out through validation to material, language, media, and practitioners experts, initial feasibility tests and broad feasibility tests. The media feasibility test consists of material, media, language and practitioner validation tests involving various experts in their respective fields. Based on the validation results of experts (material experts, media experts, language experts and practitioner experts), the ETM teaching material media (E-Tax Module) was declared valid and suitable for use as a Taxation learning media. Apart from assessments from experts, the ETM (E-Tax Module) teaching material media was tested on students which included limited trials and extensive trials. The results of limited trials and extensive trials stated that the ETM (E-Tax Module) media was declared valid and suitable as a tax learning medium. So based on these two assessments it can be concluded that the ETM (E-Tax Module) media is declared valid and appropriate as a Taxation learning media.
Co-Authors Aisyah, Iis Andi Nur Rachman Bakti Widyaningrum Barida Rakhma Nuranti Budi Tiara Novitasari Chusnu Syarifa Diah Kusuma Denisa Nopita Dhyah Setyorini Edi Fitriana Afriza Edi Fitriana Afriza, Edi Fitriana Fajar Wahyu Nugroho Faqihuddin, Muhammad Zidan Fina Hermalia Putri Fuad Abdullah Gugum Gumilar Hamidah, Putri Hasanah, Ade Nurul Herdianto, Jacky Ardi Iis Aisyah Istiqomah, Nabilah Jannah, Lu'lu'ul Luluul Jannah Mahendra Adhi Nugroho Nurbaeti Nurbaeti Pronosokodewo, Baniady Gennody Rd. Roro Suci Nurdianti Rendra Gumilar Sekarningtyas, Ayu Siti Nurwanti Sri Hardianti Sartika Sri Hardianti Sartika Sri Hardianti Sartika Sri Hardianti Sartika Sri Hardianti Sartika Sri Siti Nuraini Suherti, Heti Syahida Norviana Wanda Andini Willa Putri Malinda Buchori Yuliana Yuliana