AUTHENTIC PROBLEM-BASED LEARNING FOR INCOME TAX ACCOUNTING STUDENTS

The study is an outcome-based education in the form of Authentic Problem Based Learning (APBL). Six guiding principles were adapted: Authenticity, Constructivist, Motivation to learn, Meta-cognitive Processing, Integration of new knowledge acquired and Multi-disciplinary. These principles formed as basis in the development of student's higher level skills in integrated knowledge, problem-solving, selfdirected learning and collaborative team skills. The application of APBL was divided into three modules; (1) simulation of real tax problems for different taxpayers (2) accomplishment of Income Tax Returns (3) comprehensive computational case problem on annual income tax liability. The APBL was an experimental research and exposed the students on authentic tax cases. The level of student satisfaction on APBL using a four-point Likert Scale resulted an overall 3.34 mean ratings (between meet and exceeds expectations) across the four learning skills. The statistical measurement on ANOVA and Wilcoxon generated the following findings; (1) for ANOVA, there is no significant difference between group evaluations of student on actual application of APBL (2) While based on Wilcoxon test, there is significant difference in the results of pre-test and post-test with Asymp. Sig. = .001. Post-test of participants are significantly higher than their pre-test scores. Thus, the intervention is effective.