Pengembangan Media Pembelajaran Berbasis Software Construct 3 dengan Pendekatan Deep Learning pada Elemen Perpajakan Materi PPN dan PPnBM SMK Negeri di Surabaya

Development of Software Based Learning Media Construct 3 with a Deep Learning Approach on Tax Elements in VAT and Luxury Goods Sales Tax Materials at State Vocational Schools in Surabaya

Penelitian ini bertujuan untuk mengmbangkan media pembelajran berbasis software Construct 3 pada elemen Perpajakan kelas XI program keahlian Akuntansi dan Keuangan Lembaga di SMK Negeri Surabaya. Latar belakang penelitian ini didasarkan pada hasil studi pendahuluan yang menunjukkan bahwa pembelajaran masih didominasi metode ceramah dan penggunaan media pembelajaran konvensional seperti powerpoint dan bahan ajar seperti buku paket, dan LKS sehingga menyebabkan peserta didik cepat bosan dan kurang aktif dalam pembelajaran serta hasil dari kuesioner yang disebarkan menunjukkan sebanyak 72,3% responden menyatakan masih kesulitan dalam memahami materi PPN dan PPnBM. Penelitian ini merupakan penelitian pengembangan Research and Development dengan model ADDIE (Analysis, Design, Development, Implementation, Evaluation). Produk yang dikembangkan dalam bentuk aplikasi dengan menu utama: CP ATP, materi, tax insight , kalkulator pajak, latihan soal serta profil pengembang.

Hasil validasi oleh ahli materi memperoleh persentase sebesar 93% dengan kategori sangat layak serta validasi ahli oleh ahli media mencapai 100% dengan kategori sangat layak. Uji coba terbatas dilakukan kepada 20 peserta didik kelas XI Akuntansi pada empat SMK Negeri di Surabaya. Hasil penggunaan media pembelajaran oleh peserta didik sebagai responden mencapai 98% yang dikategorikan sangat setuju media ini digunakan dalam pembelajaran. Dengan demikian, media pembelajaran berbasis software Construct 3 dengan pendekatan deep learning terbukti layak dalam mendukung pembelajaran berbasis teknologi di era Society 5.0.

This research was conducted to develop a Construct 3 based learning media for the Taxation subject for Grade XI students of the Accounting and Financial Institution Program at State Vocational High Schools in Surabaya. The study was motivated by the findings of a preliminary investigation, which showed that classroom instruction was predominantly conducted through lecture methods and supported by conventional learning media, such as PowerPoint slides, textbooks, and student worksheets. Consequently, students tended to exhibit low learning engagement and experienced difficulties in understanding the subject matter. The questionnaire results further revealed that 72.3% of the respondents encountered challenges in comprehending Value Added Tax (VAT) and Luxury Goods Sales Tax (LGST) topics. This study employed a Research and Development (R&D) approach using the ADDIE model, consisting of Analysis, Design, Development, Implementation, and Evaluation stages. The resulting product is an interactive learning application equipped with several main features, namely Learning Outcomes and Learning Objectives Flow (CP-ATP), learning materials, Tax Insight, a tax calculator, practice exercises, and a developer progile.

The results of the material expert validation indicated a feasibility percentage of 93%, categorized as highly feasible, while the media expert validation achieved a perfect score of 100%, also classified as highly feasible. A limited field trial was carried out involving 20 Grade XI Accounting students from four State Vocational High Schools in Surabaya. The students' responses to the developed learning media yielded a percentage of 98%, reflecting a strong level of agreement regarding its use in the learning process. These findings demonstrate that the Construct 3-based learning media incorporating a deep learning approach is highly feasible and effective in supporting technologyenhanced learning in the Society 5.0 era.