INTEGRATING PROBLEM-BASED LEARNING INTO THE INCOME TAX THEORY AND SYSTEM COURSE AND EXAMINING ITS IMPROVEMENT ON LEARNING OUTCOMES

This study examined the teaching of income tax theory and systems at Feng Chia University by introducing Problem-Based Learning (PBL). Using quantitative and qualitative methods, it evaluated whether PBL improved students’ learning outcomes and problem-solving skills. Quantitative data included pre- and post-tests and feedback questionnaires, while qualitative data assessed changes in problem-solving ability. The results showed improvements in self-directed learning, time management, logical reasoning, and teamwork. More than 66% of students performed better on the post-test, supporting the effectiveness of the PBL design. However, students also reported uneven group collaboration, information overload, time constraints, and difficulties integrating PBL with traditional teaching. Overall, the findings provide empirical support for the value of PBL in enhancing problem-solving ability and offer implications for teaching and curriculum design.