How E-Learning Improves Academic Achievement among Taxation Students: Experimental Evidence from an Open University Context

Abstract

The rapid adoption of digital learning technologies has transformed higher education, particularly in open and distance learning institutions. However, empirical evidence on the effectiveness of e-learning in taxation education remains limited. This study examined the impact of e-learning on the academic achievement of taxation students at Universitas Terbuka, Indonesia. Using a quantitative experimental approach with a one-group pretest–posttest design, the study involved 218 undergraduate taxation students. Academic achievement was measured through a standardized achievement test administered before and after the e-learning intervention. Data were analyzed using descriptive statistics, the paired-samples t-test, normalized gain (N-Gain), and Cohen’s d effect size. The results demonstrated a significant improvement in students’ academic achievement after participation in e-learning activities. The mean score increased from 63.84 (SD = 8.72) to 82.67 (SD = 7.95), with the paired-samples t-test indicating a statistically significant difference t (217) = 29.47, p < 0.001. The N-Gain score of 0.52 indicated a moderate level of learning improvement, while Cohen’s d value of 2.26 reflected a large practical effect. These findings suggest that e-learning effectively enhances students’ understanding of taxation concepts and problem-solving skills. This study contributes to the literature by providing experimental evidence from taxation education in an open university context and highlights the potential of e-learning to improve academic achievement in distance higher education.