Academic Achievement Development of Undergraduate Accounting Students by Using Problem-Based Learning Method on Tax Subject 2 of Deferred Income Tax

Abstract

This research aimed to 1) compare the academic achievement of accounting undergraduate students in studying before and after on tax subject 2 of deferred income tax by using the problem-based learning method and to 2) study the satisfaction with the teaching of tax subject on the topic of deferred income tax by usine the problern-based teaching method. The sample eroup used in this research was purposively selected. The sample group used in this research was purposively selected. The second-year accounting students in the transfer program and third-year students in the fouryear program who enrolled in Tax Subject 2 at Rajamangala University of Technology Lanna Tak in the first semester of the 2023 academic year totaled 7 2 people. The research instruments included an achievement test and a satisfaction assessment form, with a consistency index rangine from 0.67 to 0.83. The statistics used for data analysis were mean, standard deviation, and t-test. The research results found that 1) the academic achievement of students after studying with the deferred income tax lesson by using the problem-based leaming method was significantly higher than before leaming at the statistical level of 0.05. Finally, 2) the students had the highest overall satisfaction with the teaching method using the problem-based learning method (=4.53, S.D.=0.22).