Pengembangan Praktikum Pelaporan Pajak berbasis e-SPT untuk Meningkatkan Literasi Pajak Digital Mahasiswa dengan Model ADDIE

Abstract

This study aims to develop a tax reporting practicum module using the e-SPT (Electronic Tax Return) digital platform to enhance students’ competencies in practical taxation aligned with industry demands. Based on observations and a survey of 104 students, 61.5% had never used the e-SPT application, revealing a significant gap between theoretical learning and digital tax administration practices. The research employed a qualitative approach and a Research and Development (R&D) methodology using the ADDIE model (Analysis, Design, Development, Implementation, Evaluation). The developed simulations, and competence assessments. Trial results indicated that 67% of students found the e-SPT application helpful in understanding tax reporting processes, with post-test scores increasing by an average of 18 points. Expert validation confirmed the module’s high feasibility in terms of content quality, instructional design, and interactive learning materials. The findings demonstrate that the e-SPT-based practicum module effectively improves students’ digital tax literacy and job readiness. This module is recommended for integration into vocational accounting curricula as part of digital transformation in tax education.