Evaluasi Implementasi Kurikulum Perpajakan dengan Model CIPP pada Program Keahlian Akuntansi dan Keuangan Lembaga: Studi Multisitus pada Tiga SMK di Jakarta
(Evaluation of Taxation Curriculum Implementation Using the CIPP Model in Accounting and Institutional Finance Programs: A Multi-Site Study at Three Vocational High Schools in Jakarta)
DOI:
https://doi.org/10.31334/namtxt64Kata Kunci:
Kurikulum Perpajakan; Sekolah Menengah Kejuruan (SMK); Program Akuntansi; Kesiapan Tenaga Kerja;Abstrak
Perubahan regulasi dan digitalisasi administrasi perpajakan menuntut lulusan Sekolah Menengah Kejuruan (SMK) program Akuntansi dan Keuangan Lembaga memiliki kompetensi perpajakan yang lebih aplikatif. Penelitian ini bertujuan mengevaluasi implementasi kurikulum perpajakan pada SMK Binawarman, SMK PGRI 15 Jakarta, dan SMK PGRI 37 Jakarta dengan model Context, Input, Process, Product (CIPP). Penelitian menggunakan pendekatan evaluatif kualitatif dengan desain studi kasus multisitus. Data diperoleh melalui analisis dokumen kurikulum, wawancara semi-terstruktur dengan guru dan 15 peserta didik kelas XII, observasi pembelajaran, serta asesmen kompetensi. Data dianalisis melalui kondensasi data, penyajian data, dan penarikan serta verifikasi kesimpulan. Keabsahan data dijaga melalui triangulasi sumber, teknik, dan lokasi, serta konfirmasi hasil kepada informan. Hasil evaluasi menunjukkan bahwa pada dimensi konteks, kebutuhan kompetensi perpajakan yang luas dan berbasis digital tergolong tinggi. Pada dimensi input, ketiga sekolah baru mencakup tiga dari sepuluh komponen kompetensi yang digunakan dalam rubrik evaluasi. Pada dimensi proses, pembelajaran masih berfokus pada konsep dasar PPh Pasal 21 dan PPh Badan serta belum banyak menggunakan simulasi kasus dan aplikasi perpajakan. Pada dimensi produk, 40% peserta didik menguasai PPh Pasal 21 dan 60% kurang menguasai, sedangkan 80–100% peserta didik tidak memahami materi yang belum diajarkan, termasuk PPh Pasal 26 dan Coretax. Kurikulum yang diterapkan dengan demikian baru mendukung kesiapan kerja secara parsial dan memerlukan penguatan materi, praktik, serta kompetensi digital perpajakan.
Abstract
Changes in tax regulations and the digitalization of tax administration require graduates of Accounting and Institutional Finance programs at vocational high schools to possess more applicable taxation competencies. This study evaluates the implementation of the taxation curriculum at SMK Binawarman, SMK PGRI 15 Jakarta, and SMK PGRI 37 Jakarta using the Context, Input, Process, and Product (CIPP) model. An evaluative qualitative approach with a multi-site case study design was employed. Data were collected through curriculum document analysis, semi-structured interviews with teachers and 15 twelfth-grade students, classroom observations, and competency assessments. Data were analyzed through data condensation, data display, and conclusion drawing and verification. Trustworthiness was strengthened through source, technique, and site triangulation, as well as confirmation of findings with informants. The evaluation found that the contextual need for broad and digitally oriented taxation competencies was high. In the input dimension, the three schools covered only three of the ten competency components included in the evaluation rubric. In the process dimension, instruction remained focused on basic concepts of Article 21 Income Tax and Corporate Income.
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