Taxation Subject Theoritical Review 1.

35 other. One of the components is the teacher. Teacher as forefront of education who has related directly with the student and executor in the learning process. Based on observations on March 2 nd , 2016 in class X Accounting 2 teacher teaches using speech method while students listen to the teacher’s explanations and during Praktik Pengalaman Lapangan PPL in SMK Negeri 1 Yogyakarta from July to September 2016 teacher does not use variance methods in the learning process, teacher still uses speech method. The speech method, which is emphasis to memorizing the material provided and it has teacher centered characteristics. Besides that, during researcher do PPL and teach taxation subject in class XI Accounting 1 and 2. During discussion the students can not produce a lot of ideas and related the problem with learning material because the students asking stuck to the theory in the book text book. So it has not been able to train students thinking ability to learn the problems related to learning material in order to produce the students who have the Creative Thinking Ability. Along with development of period there are many methods and learning model that can be used to improve the Creative Thinking Ability. Choosing the right and best methods or models to solve the problem that will be created Creative Thinking Ability. One of learning model that can be used as alternative in taxation subject is Problem Based Learning Model. Problem Based Learning Model is a learning model that uses a problem in learning process to train students to develop their ideas to 36 create Creative Thinking Ability. Using Problem Based Learning Model characteristics of learning is student centered and teacher only as facilitator in the learning. Because of that, to improve the students’ Creative Thinking Ability in taxation subject is implementation Problem Based Learning Model which involves students to active in solving a problem so it will train students to be independent, creative, raising motivation, participation, creativity, curiosity, and to decrease boredom. The conceptual framework of this research as follows: Cause Cause Solutions Result Figure 1. The Conceptual Framework of Implementation Problem Based Learning Model Teachers always teach using speech method in the learning process. The tendency of learning just memorizing the material and students does not have the skills to solve a problem. Creative Thinking Ability in students is low. Implementation of Problem Based Learning Model. Improving Creative Thinking Ability of students.