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This research aims to implement PAKEM methods using Cooperative Learning Model to increase students understandings and abilities on Taxation Accounting subject. PAKEM is an acronym for Pembelajaran Aktif, Kreatif, Efektif dan Menyenangkan (Active, creative, joyful and effective learning). The Cooperative Learning models used are Group Investigation, Think Pair Share, and Jigsaw. Research was done to students in the sixth semester at the Accounting Departmen, Politeknik Negeri Malang. The success of this method is measured by using two components : (1) individual active participation and contribution during group and class discussions, (2) individual test scores on understanding and analytical skills. The average minimum value target of the two components should reach 73 mark. The results found that the students active participation increased and the individual test scores also gained a value above an average of 73. Based on the questionnaire, the students gave reflection and positive responds towards this method. It can be concluded that this method have succeded in improving the soft skills and competence of students on this subject.