Development of Academic Achievement of Undergraduate Students in Taxation 1 on Personal Income Tax Calculation Using Problem-Based Learning Teaching Method

Abstract

This research aimed to 1) compare the academic achievement between before and after studying undergraduate students in Tax 1 on the calculation of personal income tax using the problem-based teaching method and 2) study the satisfaction with the teaching management using the problem-based teaching method in Tax 1 on the calculation of personal income tax. The sample group of this research was purposively selected from 66 people. They were first-year accounting students in the transfer program and second-year students in the 4-year program who registered in the Tax 1 course at Rajamangala University of Technology Lanna Tak in the first semester of the academic year 2023. The research instruments included an achievement test and a satisfaction assessment form with a consistency index between 0.67-1.00. The mean, standard deviation, and t-test were the statistics for data analysis. The results of the research found that 1) the academic achievement of students after studying with the lesson on the calculation of personal income tax by using problem-based learning method, the students' satisfaction with the teaching method using problem-based learning method was significantly higher than before learning at the statistical level of 0.05. Next, 2) the students had the highest satisfaction with teaching using problem-based learning method overall.