<![CDATA[The rapid adoption of digital learning technologies has transformed higher education, particularly in open and distance learning institutions. However, empirical evidence on the effectiveness of e-learning in taxation education remains limited. This study examined the impact of e-learning on the academic achievement of taxation students at Universitas Terbuka, Indonesia. Using a quantitative experimental approach with a one-group pretest–posttest design, the study involved 218 undergraduate taxation students. Academic achievement was measured through a standardized achievement test administered before and after the e-learning intervention. Data were analyzed using descriptive statistics, the paired-samples t-test, normalized gain (N-Gain), and Cohen’s d effect size. The results demonstrated a significant improvement in students’ academic achievement after participation in e-learning activities. The mean score increased from 63.84 (SD = 8.72) to 82.67 (SD = 7.95), with the paired-samples t-test indicating a statistically significant difference t (217) = 29.47, p < 0.001. The N-Gain score of 0.52 indicated a moderate level of learning improvement, while Cohen’s d value of 2.26 reflected a large practical effect. These findings suggest that e-learning effectively enhances students’ understanding of taxation concepts and problem-solving skills. This study contributes to the literature by providing experimental evidence from taxation education in an open university context and highlights the potential of e-learning to improve academic achievement in distance higher education.]]>
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