ARRANGEMENT OF DIGITAL TEACHING MATERIALS TITLED TAX ADMINISTRATION CLASS XII SEMESTER I SMKN 1 TANJUNGPINANG DURING PANDEMIC

Abstract

The outbreak of the Covid-19 pandemic has affected all aspects of life in various fields. One of the areas affected by the pandemic is education. One of the government's policies in dealing with the rapid spread of the virus is to require all schools to temporarily stop face-to-face learning until further announcements from the Government. With this government policy, it is necessary to change the learning methodology, which previously used face-to-face learning to be changed to online learning. This situation will be a challenge as well as an obstacle in the learning process, both from the side of teachers, students and parents.The purpose of this activity is to help SMKN 1 Tanjungpinang in implementing distance learning by arranging digital teaching materials, especially tax administration subjects for class XII semester I. The method applied in this activity is in the form of interviews about the obstacles faced and conducting an assessment of material sources based on Core Competencies and Basic Competencies (KIKD) which have been determined by the school. With the existence of KIKD, so as to facilitate the preparation of teaching materials that can be adapted to the educational needs of class XII SMK level.The outputs produced in this community service activity are in the form of learning modules, powerpoints (PPT) and learning videos that contain material about Corporate Income Tax and Personal Income Tax. The output of this activity has also been prepared based on the current tax regulations. The hope from the output of this activity is that teachers and students from SMKN 1 Tanjungpinang can gain knowledge of taxation that is currently in effect and can be used as a media to support online learning for SMKN 1 Tanjungpinang school.