Research Procedures 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.

51 score each qustion in each student. Then the score each question in each student is summed. 3. Guidelines of calculating the successful action Based on the observation results and the Creative Thinking Ability post-test. The successful action on this research calculating use the formula by Purwanto 2013: 102 with modification: N = + X 100 Description: N : successful action of mark R1 : total score from observation results R2 : total score from post-test results SM1 : maximum score ideal from observation SM2 : maximum score ideal from post-test 100 : fixed number

I. Criteria of Successful Action

The learning process can have a good quality if exceeded a predetermined success criteria. Mulyasa 2006: 209 explained the quality of learning and formation of competence can be seen in terms of process and results. In terms of process, learning or formation of competence is successful and have a good quality if in whole or at least 75 of students are active, whether physical, mental, and social in learning process. In terms of results, the learning process is successful if there is a positive change in behavior of students at least 75. The successful action in this research is calculated from observation result and the Creative Thinking Ability post-test. The criteria 52 of successful action in this research by implementation 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 20162017 if 75 of students able to achieve the mark of successful action at least 75. 53 CHAPTER IV RESEARCH RESULT DISCUSSION

A. Description of Research Place

SMK Negeri 1 Yogyakarta is a vocational high school located at Jl. Kemetiran Kidul 35, Pringgokusuman, Gedong Tengen, Yogyakarta. SMK Negeri 1 Yogyakarta consists of three competency skills, there are accounting competency skill, marketing competency skill, and office administration competency skill. Each competency skills consist of class X, XI, and XII. SMK Negeri 1 Yogyakarta has a vision that produces graduates who can compete in the global era, devoted, and cultured. While the mission of SMK Negeri 1 Yogyakarta is as follows: 1. Implement management school based on ISO 9001: 2008. 2. Implement and developing curriculum SMK Negeri 1 Yogyakarta with reference to the school’s profile international standard. 3. Improving the competence of competitive human resource. 4. Invest cultural values, belief, and piety in school activities. Table 9. The Competency Skill in SMK Negeri 1 Yogyakarta Academic Year 20162017 No. Competency Skill Amount of Class 1 Accounting 6 2 Marketing 6 3 Office Administration 6 Class XI Accounting 2 at SMK Negeri 1 Yogyakarta academic year 20162017 is one of the classes of the accounting competency skill, with 32 students. Class XI Accounting 2 learns taxation subject once a week, 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: