The Development of Learning Media for Land and Building Tax as an Effort to Increase Understanding of Taxation Students

DOI

10.2991/assehr.k.200529.032How to use a DOI?

Keywords

learning media, land and building tax, taxation students

Abstract

Student’s understanding of the object of the Land and Building Tax, especially for the material subject of the Rural and Urban Land and Building Tax, and the Land and Building Tax on Plantation, Forestry and Mining are considered low. The average grade of Bosowa Polytechnic students in the academic year 2018/2019 is 64,17 or BC. To understand easily about the object and mechanism of the subject of the Rural and Urban Land and Building Tax, and the Land and Building Tax on Plantation, Forestry and Mining, we need a learning media. This research conducted to find out the understanding of taxation students by learning media model of the Land and Building Tax subject. The research phases are data preparation, layout design, model making, model testing, and result analysis. The result showed that Land and Building Tax subject. The average grade from students in the academic year 2018/2019 after treatment was 92,14 or A.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Nurul Afifah
AU  - Sri Nirmala Sari
PY  - 2020
DA  - 2020/05/04
TI  - The Development of Learning Media for Land and Building Tax as an Effort to Increase Understanding of Taxation Students
BT  - Proceedings of the 1st Borobudur International Symposium on Humanities, Economics and Social Sciences (BIS-HESS 2019)
PB  - Atlantis Press
SP  - 153
EP  - 155
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200529.032
DO  - 10.2991/assehr.k.200529.032
ID  - Afifah2020
ER  -