This study aims to examine the implementation of the Jigsaw-type cooperative learning model in improving students’ learning outcomes on taxation material in Class XI of SMAN 1 Lewolema during the 2025/2026 academic year. This study employed a classroom action research design involving 30 Class XI students. Data were collected through tests, observations, and documentation. The findings indicate that the Jigsaw-type cooperative learning model effectively improved students’ learning outcomes in economics, particularly on taxation material. In Cycle I, the average student score was 73.50, with 40% of students achieving the minimum mastery criterion (KKM), while 60% (18 students) had not yet met the required standard. Since the results were not satisfactory, the research continued to Cycle II. The average score increased to 82.06, with 80% of students (24 students) achieving the KKM and only 20% (6 students) remaining below the required standard. Based on the results of observations, tests, and documentation, it can be concluded that the implementation of the Jigsaw-type cooperative learning model successfully improved students’ learning outcomes on taxation material in Class XI of SMAN 1 Lewolema during the 2025/2026 academic year.
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