This study aimed to develop a problem based learning -based Electronic Student Worksheet (E-LKPD) on taxation materials to improve students’ learning outcomes and to determine the validity, practicality, and effectiveness of the developed product. The research employed a Research and Development (R&D) method using the 4D development model consisting of define, design, develop, and disseminate stages. The product was tested on 36 eleventh-grade students of SMAN 1 Kedamean using a One Group Pretest-Posttest design. Research instruments included validation sheets from material, media, and evaluation experts, student response questionnaires, and pretest-posttest questions. Data were analyzed using descriptive quantitative analysis, validity percentage, practicality percentage, Shapiro-Wilk normality test, paired sample t-test, and N-Gain analysis. The results showed that the developed PBL-based E-LKPD achieved a very high level of validity, with material validation of 94%, media validation of 93%, and evaluation validation of 93%. The practicality test indicated that the product was very practical, with percentages of 96% for content, 97% for presentation, and 94% for language aspects. The effectiveness test showed a significant difference between pretest and posttest scores with a Sig. (2-tailed) value of 0.000 < 0.05. Furthermore, the N-Gain score was 0.6858, which falls into the moderate category. Therefore, the PBL-based E-LKPD on taxation material is considered valid, practical, and effective in improving students’ learning outcomes
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