online learning, kopaja, general tax conditions, taxation

Document Type



Kopaja.id as online learning had developed in 2019, and KOPAJA is an acronym for "Kompas Pajak Ajaib" which means magically direct taxes. It is also expected to provide a fun learning for students. This research is to provide an online fun learning to students who want to learn tax anytime and anywhere. This research is follow-up research using the research and development (R&D) method to reach the Technology Readiness Level (TRL) for applied research. The development of an application system has been carried out based on a website with the address https://kopaja.id which can be accessed and used for learning from taxation courses. User testing with the Perceived Usability Website instrument was developed by Wang and Senecal. The research sample is from 55 students of DIV Public Sector Accounting, Department of Economics and Business, Vocational College, Universitas Gadjah Mada. The test results show that the website system is functioning correctly, and user ratings show that the website has easy navigation, speed of access, and is comfortable to explore. However, interaction with users is still not optimal. The result of self-measurement on the achievement of Technology Readiness Level reaches TRL 6 in 1- 9 scale.

Page Range






Digital Object Identifier (DOI)





Aghni, R. I. (2020). Spada-Indonesia PPG dalam jabatan. In Modul 6: Administrasi pajak. Kementerian Riset, Teknologi, dan Pendidikan Tinggi. http://ppg.spada.ristekdikti.go.id/master/course/view.php?id=1128

Bawden, D. (2001). Information and digital literacies: A review of concepts. Journal of Documentation, 57(2), 218-259. https://doi.org/10.1108/EUM0000000007083

Bloom, B. S., Engelhart, M. D., Furst, E. J., Hill, W. H., & Krathwohl, D. R. (1956). Taxonomy of educational objectives, Handbook I: Cognitive domain. David McKay Co.

Cox, J. (2019). 10 Ways to make learning fun for students. ThoughtCo.Com. Retrieved from https://www.thoughtco.com/how-to-make-learning-fun-2081740

Dick, W., Carey, L., & Carey, J. O. (2005). The systematic design of instruction. Pearson/Allyn and Bacon.

Dick, W., Carey, L., & Carey, J. O. (2009). The systematic design of instruction. Pearson/Allyn and Bacon.

Direktorat Jenderal Pembelajaran dan Kemahasiswaan Kementerian Riset, Teknologi, dan Pendidikan Tinggi. (2019). Inklusi kesadaran pajak melalui Spada Indonesia. Retrieved from https://belmawa.ristekdikti.go.id/inklusi-kesadaran-pajak-melalui-spada-indonesia/

D'Angelo, T., Bunch, J. C., & Thoron, A. (2018). Instructional design using the Dick and Carey systems approach. The Institute of Food and Agricultural Sciences (IFAS) Extension.

Gilster, P. (1997). Digital literacy. Wiley Computer.

Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik. (2015). Standar nasional pendidikan untuk pendidikan vokasi akuntansi. Working Paper.

Kamus Besar Bahasa Indonesia. (2016). KBBI daring. Badan Pengembangan Bahasa dan Perbukuan, Kementerian Pendidikan dan Kebudayaan Republik Indonesia. Retrieved from https://kbbi.kemdikbud.go.id

Kuntarto, E. (2017). Keefektifan model pembelajaran daring dalam perkuliahan Bahasa Indonesia di perguruan tinggi. Journal Indonesia Language Education and Literature, 3(1), 99-110. Retrieved from https://www.syekhnurjati.ac.id/jurnal/index.php/jeill/article/view/1820

Law of the Republic of Indonesia No. 28 of 2007 concerning General Provision and Taxation Procedure. (2007).

Law of the Republic of Indonesia No. 16 of 2009 concerning the Stipulation of Government Regulation in Lieu of Law Number 5 of 2008 regarding the Fourth Amandment to Law Number 6 of 1983 regarding General Provision and Taxation Procedure tentang Ketentuan Umum dan Tata Cara Perpajakan into Law. (2009).

Sugiyono, S. (2015). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.

Sudjana, N. (2017). Penilaian hasil proses belajar mengajar (20th ed.). Remaja Rosdakarya.

Thorne, K. (2003). Blended learning: How to integrate online & traditional learning. Kogan Page.

Wang, J., & Senecal, S. (2007). Measuring perceived website usability. Journal of Internet Commerce, 6(4), 97-112. https://doi.org/10.1080/15332860802086318