Problem Identification IMPLEMENTATION OF PROBLEM BASED LEARNING MODEL TO IMPROVE CREATIVE THINKING ABILITY OF STUDENTS CLASS XI ACCOUNTING 2 IN TAXATION SUBJECT AT SMK NEGERI 1 YOGYAKARTA ACADEMIC YEAR 2016/2017.

11 without guided by the teacher. So, it is not a teacher centered anymore. Based on the three theories above, it can be concluded that Problem Based Learning Model is a learning model that students faced with practical problems that aims to train students in solving problems related to the learning material. The problem that faced to student is the subject material, so experience of problems solving in schools is expected to assist students find a settlement problem after they graduate from school. b. Characteristics of Problem Based Learning Model Savoie and Hughes in Wena 2011: 91-92 describes the characteristics of Problem Based Learning Model as follows: 1 Learning begins with a problem. 2 Problems given should relate to the reality of students. 3 Organising learning around problems, not around discipline’s knowledge. 4 Provide a great responsibility in shaping and running directly their own learning process. 5 Using a small group. 6 Requires students to demonstrate what they have been learned by products and performance. The characteristics of Problem Based Learning Model by Baron in Rusmono 2014: 74 are 1 using the real problems, 2 12 learning is focused on problem solving, 3 the goal of learning determined by the student, and 4 teachers as facilitators. The problem should be: relevant to the learning objectives and interesting. Characteristics of Problem Based Learning Model according to Rusman 2014: 232-233 are: 1 Problems become the starting point in learning. 2 The issues raised are problems that exist in the real world that are not structured. 3 Problems required multiple perspectives. 4 Problems challenge the knowledge owned by students, attitude, and the compensation which requires the identification of learning needs. 5 Learn self-direction becomes the main thing. 6 Utilization of diverse sources of knowledge and evaluation of resources. 7 Learning is collaborative, communications, and cooperative. 8 The development of inquiry and problem solving skills is important same as understanding content of knowledge to find solutions to a problem. 9 Transparency in PBL include the synthesis and integration of a learning process.