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the needs in the future." The latest applied by the
government is the curriculum of 2013. Based on
Law No.20 of 2003, in the (Damsar, 2011: 124). The
National Education System states that the
curriculum is a set of plans and arrangements
regarding the objectives, content and learning
materials as well as the means used to guide the
implementation of learning to achieve certain
educational goals. based on The curriculum is
understood not just textbooks, issues, a series of
lessons, content or educational program, is not just a
special subject, but the curriculum can investigate,
organize, monitor, and evaluate aware of the
personality development of students.
Implementation Curriculum 2013 is the
actualization of learning and competence and
character formation of students (Mulyasa, 2013:
125). It requires the activity of teachers in creating
effective and meaningful learning by involving
students actively in learning. Students are also
required to search for, cultivate, construct and use
knowledge through learning experiences provided
by the teacher, for example, to train students to work
solving real problems that are directly related to the
real life in the community.
In the process of teaching and learning materials
is an important part of the implementation of school
education. Widodo and Jasmadi (in Lester, 2012: 1),
define a set of teaching materials as a means of
containing learning materials, methods, limitations,
and assessments designed to systematically and
attractive in achieving competence mastery learning.
In other words, teaching materials are all kinds of
materials that are used to assist teachers in
implementing the learning activities in the
classroom. The material in question can be written
materials and materials not written. Teaching
materials are independent, meaning that it can be
studied by students independently because of
systematic and complete. In addition, according to
(Hamdani, 2011: 122) the classification of the print
instructional materials one of which is the Student
Worksheets (LKS).
LKS is a printed instructional material in the
form of sheets of paper containing material,
summaries, and directives implementation of
learning tasks that must be done by learners who
refers to the basic competencies that must be
achieved. The purpose of the LKS are: 1) Presenting
instructional materials that allow students to interact
with the material provided, 2) Present tasks that
improve student mastery of the material provided, 3)
Train independence of student learning, and 4) Make
it easy for teachers to give assignments to the
students (Prastowo, 2015: 206). Efforts to create an
interactive learning process, inspiring, fun,
challenging, and motivate students to participate
actively can be done by using a model of learning.
According to Soekamto (in Al-Tabany, 2015: 24)
Expressed the intention of learning models, a
conceptual framework that describes a systematic
procedure in organizing learning experiences to
achieve specific learning objectives, and serves as a
guideline for the designers of learning and teacher in
planning learning activities. This, the learning
activity is an activity aimed at systematically
arranged. One model that can be used in the learning
curriculum of 2013 is a model of learning Problem
Based Learning (PBL), in the learning helps students
to gain knowledge and skills, develop and solve
problems, and to build a concept invented by the
students themselves (Savary, 2006).
Problem Based Learning is one innovative
learning model that can provide an active learning
condition for students. According Arends (in Al-
Tabany, 2015: 64) Problem Based Learning is a
learning approach where students work on authentic
problems with a view to construct their own
knowledge, develop inquiry and higher-level
thinking skills to develop independence and
confidence. According to Duch (in Riyanto, 2014:
285) Problem Based Learning is a learning model
that confronts learners with the challenge of
"learning to learn". Students actively work together
in groups to seek solutions to problems. In these
problems is used as a reference for students to
formulate, analyze, and solve it."
One of the learning in class XII SMK Negeri 4
Surabaya Accounting skills program is the subject of
tax administration in which there are materials of
value-added tax. Value added tax is a tax on
consumption of goods and taxable services in the
Customs Area. Sale or delivery of goods that have
been processed or processed so changed from its
original form into nature or new items that increase
the value or power use is subject to VAT (Sudirman,
2016: 276).
Based on interviews from Tri Kusmawati as
teacher of the tax administration SMK Negeri 4
Surabaya on the 13
th
February 2017, obtained
information that the application learning in the
curriculum in 2013 still cannot be fully implemented
because there is no independent handbook for
students, supporting books in the library facilities-
based curriculum 2013 for productive subjects still
exist, and obtained information that the learning in
the classroom in presenting the material, teachers
tend to focus on theory without associating with the
Development of Student Worksheets based on Problem-Based Learning
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