PENGARUH MODEL PROBLEM BASED LEARNING BERBANTU MEDIA ZEP QUIZ TERHADAP KEMAMPUAN BERPIKIR KRITIS PESERTA DIDIK PADA PEMBELAJARAN PAJAK PENGHASILAN DI SMKN SURAKARTA - Muthia Ameylia Ariyanti; Sudiyanto Sudiyanto (Universitas Sebelas Maret, 2026)
ABSTRACT This study aimed to provide empirical evidence regarding the effect of the Problem Based Learning (PBL) model assisted by Zep Quiz media on students’ critical thinking skills in income tax learning at SMKN Surakarta. This research employed a quantitative approach using a quasi-experimental method with a nonequivalent control group design. The population consisted of all Grade XI Accounting and Institutional Finance (AKL) students, while the samples were students from class XI AKL 1 (35 students) and class XI AKL 2 (36 students), selected through cluster sampling. Data were collected using pretests and posttests to measure students’ critical thinking skills. Prior to hypothesis testing, normality and homogeneity tests were conducted. Data were analyzed using an independent-samples t-test and N-gain analysis. The independent-samples t-test showed a significance value of 0.003 (< 0.05), indicating that the Problem Based Learning model assisted by Zep Quiz had a significant positive effect on students’ critical thinking skills in income tax learning. Future studies are recommended to involve broader research settings, longer implementation periods, different educational levels, and additional variables to strengthen the generalizability of the findings and expand the application of this learning model in accounting and taxation education. Keywords: Critical Thinking, Problem Based Learning, Zep Quiz ABSTRAKPenelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh model Problem Based Learning (PBL) berbantu media Zep Quiz terhadap kemampuan berpikir kritis peserta didik pada pembelajaran pajak penghasilan di SMKN Surakarta. Penelitian ini menggunakan pendekatan kuantitatif dengan metode quasi experiment dan desain nonequivalent control group design. Populasi penelitian adalah seluruh peserta didik kelas XI Akuntansi dan Keuangan Lembaga (AKL), sedangkan sampel penelitian terdiri atas peserta didik kelas XI AKL 1 sebanyak 35 peserta didik dan kelas XI AKL 2 sebanyak 36 peserta didik yang dipilih menggunakan teknik cluster sampling. Data dikumpulkan melalui tes awal (pretest) dan tes akhir (posttest) untuk mengukur kemampuan berpikir kritis peserta didik. Sebelum dilakukan pengujian hipotesis, data diuji menggunakan uji normalitas dan uji homogenitas. Analisis data dilakukan menggunakan uji independent-samples t-test dan analisis N-gain. Hasil uji independent-samples t-test menunjukkan nilai signifikansi sebesar 0,003 (< 0,05), yang menunjukkan bahwa model Problem Based Learning berbantu media Zep Quiz berpengaruh positif dan signifikan terhadap kemampuan berpikir kritis peserta didik pada pembelajaran pajak penghasilan. Penelitian selanjutnya disarankan untuk melibatkan cakupan penelitian yang lebih luas, durasi implementasi yang lebih panjang, jenjang pendidikan yang berbeda, serta penambahan variabel penelitian guna memperkuat generalisasi temuan dan memperluas penerapan model pembelajaran ini dalam bidang pendidikan akuntansi dan perpajakan.Kata kunci : Berpikir Kritis, Problem Based Learning, Zep Quiz