Case-Based Method Implementation in Taxation: Acceptance, Satisfaction, and Its Impact on Learning Outcomes

Abstract

This study aims to examine the influence of the case-based method implementation on achieving outcome learning in Taxation courses. The population of this research is the 3 rd semester of undergraduate students of the Department of Accounting at Universitas Andalas. Results show that the Case-Based Method (CBM) was more successful in increasing students' course learning outcomes acquisition than the conventional approach. The learning method encourages students to identify case situations and perform tax calculations at various calculation stages. Students also perceived that CBM is more capable of encouraging their teamwork skills. Students also show their acceptance and satisfaction with the approach. The findings of this study provide an important message that a well-designed and planned learning method and the process will provide better outcomes.