Indonesia Conference Directory

Student-s understanding of the object of the Land and Building Tax, especially for the material subject of the Rural and Urban Land and Building Tax, and the Land and Building Tax on Plantation, Forestry and Mining are considered low. The average grade of Bosowa Polytechnic students in the academic year 2018/2019 is 64,17 or BC. To get easily understand about object and mechanism of the subject of the Rural and Urban Land and Building Tax, and the Land and Building Tax on Plantation, Forestry and Mining, we need a learning media. This research conducted to find out the understanding of taxation students by learning media model of the Land and Building Tax subject. The research phases were data preparation, layout design, model making, model testing, and result analysis. The result showed that Land and Building Tax model can increasing student-s understanding of the Land and Building Tax subject. The average grade from students in the academic year 2018/2019 after treatment was 92,14 or A.