Model Development of Tax Accounting With Tax Computer Program

Abstract

One of the purposes of preparing tax reports is to provide information to the parties in need that will be used to make comparisons, assess the ability of a company, as well as a guide for decision-making. In order to meet the above objectives, the financial statements must be comparable. These comparisons can be done in two ways, namely horizontal and vertical. A horizontal comparison is the ratio of a firm's tax-financial statements to another company for the same period, which in its concept can easily be used in the preparation using existing software. This study aims to develop the model of taxation accounting learning by using the computer program Tax as a teaching material on lecture materials in college. A specific target to be achieved in this research is to release teaching materials in the form of financial accounting books prepared with the Computer program Taxation. To achieve these objectives, this study used descriptive analysis to identify problems that exist in learning financial accounting at universities in the city of Medan that goes so far. These problems include not understanding the students in using computer programs Tax that has long been issued, and not motivated to study the program due to lack of guidance in implementing the practices undertaken. To find the factors that become obstacles in understanding the use of the program. With the identification of these factors, furthermore can be compiled a teaching materials to motivate students want to enjoy the teaching materials and the goal of educating the children of the nation can be achieved.

Keywords: Instructional Materials, Taxation, Computerization taxation.