Effects of Online Video Multimedia for Improve Tax Computation Competence of Student Program in Management, Yala Community College
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Abstract
Developing student achievement with appropriate teaching materials is important. The purposes of this study were: 1) to develop and find the efficiency of Income Tax online video, 2) to investigate the relative change score after using the intervention instrument, 3) to compare students’ Tax computation competence with 75% standard criteria, and 4) to evaluate satisfaction. The study sample was consisted of 18 participants who were registered with MN 1012 Business Taxation, the semester year 2022. This study was carried out under experimental design research using a set of research instruments as follows: the Income Tax online video for the development of tax computation competence developed by researchers based on Mayer’s Multimedia Learning Theory, the Income Tax knowledge testing, the Income Tax computation skill assessment test, and Income Tax online video satisfaction. According to the finding are as follows: 1) The results of the analysis of the efficiency of income tax online video for the development of tax computation competence with 75/75 standard criteria showed that the intervention instruments outperformed the benchmark, which was 86.1/95.56. 2) In terms of the relative change score after using the intervention instrument, the mean score of the Tax computation competence post-test (=24.28, S.D.= 3.94) was higher than the pretest (
=12.28, S.D.=1.74) statistically significant at the .05 level (t(17)= -20.20, p<.001).3) It was found that the student’s tax computation competence was higher than the criteria score (
= 25.11, S.D.=2.30) statistically significant at the .05 level (t(17)=4.82, p<.001). and 4) Finally, as a result of the satisfaction evaluation, the general participants were at a higher level of satisfaction. Therefore, online video should be encouraged to be used in the teaching process to develop student achievements.
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