54 for two hours on Tuesday of the second and third lesson. In the learning
process, the students made a presentation and followed by a qustion and answer as their primary source of learning in taxation subject.
B. Description of Action Research
Classroom Action Research CAR using Problem Based Learning Model held for two cycles. Each cycle consist of one meeting and each
cycle is held pre-test and post-test. In this research, researcher acted as a teacher in the classroom and assisted by three observers were tasked to
observe the learning process on taxation subject in implementation of Problem Based Learning Model. Implementation in the cycle I and cycle II
can be described as follows:
1. Cycle I
The learning process of taxation subject in class XI Accounting 2 at SMK Negeri 1 Yogyakarta using Problem Based Learning Model
cycle I was conducted on Tuesday, November 8, 2016. Cycle I was done in one meeting. The meeting lasted 2 x 45 minutes. The learning
material in the cycle I is income tax article 2126. The stages are as follows:
a. Planning Stage
Before action research, the researcher makes planning first so the learning process takes place smoothly. The planning as follows:
55 1 Arrange the Lesson Plan
Before conducting the research, researcher arrange a lesson plan that will be used to guide the learning process using
Problem Based Learning Model. Arranging the lesson plan refer to the format of lesson plan in the school and adjust the
taxation syllabus Appendix 1.1 page 108 from the subject teacher, includes determining competency standard, basic
competency, indicators, learning objectives, subject material, learning method, learning activities, resources and media, and
assessment. The lesson plan, consulted with the subject teacher first before action research The lesson plan in Appendix 1.2
page 112. 2 Arrange the Learning Material
Researcher arranges the material regarding income tax articel 2126 based on reference from a taxation book by Mardiasmo.
3 Prepare the Learning Media The researcher uses slide power point as learning media to help
researcher delivering the material. The arrangement of the slide power point refers to the learning material that has been
compiled previously Appendix 1.3 page 121. 4 Arrange the Creative Thinking Ability Pre-test and Post-test
Pre-test Appendix 1.4 page 125 and post-test Appendix 1.5 page 128 was developed using the test from Torrance or The
56 Torrance Creativity Thinking TTCT that adjust with the
taxation material. The test consist of four essay, two language test verbal and two images test figural. This test is used to
measure the students’ Creative Thinking Ability before the action research pre-test and after the action research post-
test using Problem Based Learning Model, there is an improve or not. The subject teacher did not give revisions and directly
approve the pre-test and post-test. The researcher compiled the answer sheet and the answer key of pre-test and post-test cycle
I The answer sheet of pre-test and post-test in Appendix 1.6 and 1.7 pages 131-132 and the answer key of pre-test and post-
test in Appendix 1.8 and 1.9 pages 133-141. 5 Arrange the Case Discussion in the Learning Process Using
Problem Based Learning Model Researcher compiled the case discussion in the cycle I in the
teaching and learning process using Problem Based Learning Model accordance with the problem in daily life. The case
discussion arranged based on news published in the media online. Case discussion is used to discuss each group to train
the students solve a problem in daily life. Case discussion is also used to train the students’ Creative Thinking Ability
through fluency thinking skills in asking questions and answering questions, original thinking skills in providing
57 answers to questions, and detailing or elaborating skills in
explaining the reason of the question answer during the discussion and the learning process The case discussion in
Appendix 1.10 page 142. To divide the group discussion, researcher divides class XI Accounting 2 into six groups based
on the value of Ulangan Harian UH taxation subject The group discussion in Appendix 1.12 page 147 and the mark of
Ulangan Harian UH taxation subject in Appendix 1.11 page 146.
6 Prepare the Observation Sheet and Observation Guidelines The observation sheet and the observation guidelines are used
to observe the students’ Creative Thinking Ability during the learning process using Problem Based Learning Model.
Researcher arranges observation sheet with developing
characteristics of creative thinking there are fluency thinking skills, original thinking skills, and detailing or elaborating
skills. The observation in this research was conducted by three observers, there are observer I, observer II, and observer III. In
order to make observation being effective so observer I observe 10 students, and each observer II and observer III observe 11
students The observation sheet in Appendix 1.13 page 148 and the observation guidelines in Appendix 1.14 page 151.