PENGEMBANGAN E-BOOK INTERAKTIF BERBASIS BOOK CREATOR PADA ELEMEN PERPAJAKAN MATERI PPh PASAL 21 DI SMK NEGERI 4 SURABAYA
DEVELOPMENT OF INTERACTIVE E-BOOK BASED ON BOOK CREATOR ON TAXATION ELEMENTS OF ARTICLE 21 INCOME TAX MATERIAL AT STATE VOCATIONAL HIGH SCHOOL 4 SURABAYA
Perkembangan teknologi menuntut adanya integrasi teknologi dalam proses pembelajaran, sehingga sumber belajar pun harus terus berkembang dan berinovasi demi mencapai tujuan pembelajaran. Akan tetapi, keadaan saat ini menunjukkan bahwa terdapat bahan ajar yang masih belum mengikuti perkembangan terbaru di bidang perpajakan, serta terbatasnya bahan ajar yang akan menghambat pemahaman peserta didik terhadap materi perpajakan, termasuk kesulitan dalam mengikuti perubahan terbaru terkait tarif perpajakan. Salah satu perangkat penting dalam mendukung tercapainya tujuan pembelajaran adalah bahan ajar. Penelitian ini bertujuan untuk menghasilkan produk berupa E-Book interaktif berbasis book creator pada elemen perpajakan materi PPh Pasal 21 di SMK Negeri 4 Surabaya.
Jenis penelitian ini adalah Research and Development (R&D) dengan menggunakan model pengembangan 4-D mencakup empat tahap, yaitu pendefinisian (define), perancangan (design), pengembangan (develop), dan penyebaran (disseminate) oleh Thiagarajan, Semmel, dan Semmel, namun penelitian ini hanya dilakukan sampai pada tahap develop.
Hasil penelitian menunjukkan bahwa analisis validasi dari ahli materi, e-book berbasis book creator pada elemen perpajakan mendapatkan nilai sebesar 87,86% dengan interpretasi “Sangat Layak”. Sedangkan analisis validasi ahli bahasa, e-book interaktif mendapatkan nilai sebesar 94,28% dengan interpretasi “Sangat Layak” dan dari analisis validasi ahli grafis, e-book interaktif mendapatkan nilai sebesar 91,11% dengan interpretasi “Sangat Layak”. Jika diakumulasikan, rata-rata yang diperoleh secara keseluruhan dari beberapa ahli diatas, bahwa e-book interaktif mendapatkan nilai sebesar 90,28% dengan interpretasi “Sangat Layak”. Hasil respon peserta didik juga menunjukkan bahwa e-book interaktif yang dikembangkan termasuk dalam interpretasi “Sangat Memahami” dengan rata-rata presentase sebesar 98,6%. Berdasarkan hasil validasi para ahli dan respon peserta didik dapat disimpulkan bahwa E-book berbasis book creator pada Elemen Perpajakan Materi PPh Pasal 21 sangat layak digunakan dalam kegiatan pembelajaran.
Technological developments require the integration of technology in the learning process, so that learning resources must continue to develop and innovate in order to achieve learning objectives. However, the current situation shows that there are teaching materials that have not followed the latest developments in the field of taxation, as well as limited teaching materials that will hinder students' understanding of taxation materials, including difficulties in following the latest changes related to tax rates. One of the important tools in supporting the achievement of learning objectives is teaching materials. This study aims to produce a product in the form of an interactive E-Book based on a book creator on the taxation elements of Article 21 Income Tax material at SMK Negeri 4 Surabaya.
This type of research is Research and Development (R&D) using a 4-D development model covering four stages, namely defining, designing, developing, and disseminating by Thiagarajan, Semmel, and Semmel, but this research was only carried out up to the develop stage.
The results of the study showed that the validation analysis of the material experts, the e-book based on the book creator on the taxation element got a value of 87,86% with the interpretation of "Very Eligible". While the validation analysis of the language experts, the interactive e-book got a value of 94,28% with the interpretation of "Very Eligible" and from the validation analysis of the graphic experts, the interactive e-book got a value of 91,11% with the interpretation of "Very Eligible". If accumulated, the average obtained overall from several experts above, that the interactive e-book got a value of 90,28% with the interpretation of "Very Eligible". The results of the student responses also showed that the interactive e-book developed was included in the interpretation of "Very Understanding" with an average percentage of 98,6%. Based on the results of the validation of experts and student responses, it can be concluded that the E-book based on the book creator on the Taxation Element of Article 21 Income Tax Material is very feasible to use in learning activities.
Keywords: Interactive e-book, book creator, Taxation, Income Tax Article 21.