Introduction
Literature review
E-learning
Technology acceptance model
Learning achievement
Website establishment and instructions
Website establishment
Income tax law
Online quiz
Game
Test record
Data analysis
Sampling
Variable
|
N
|
Percentage
| |
---|---|---|---|
Gender | Male | 37 | 24.50% |
Female | 114 | 75.50% | |
Classification | University | 83 | 54.97% |
Junior College | 68 | 45.03% | |
Group | Traditional | 52 | 46.36% |
Blended | 46 | 23.18% | |
Fullyon-line | 53 | 30.46% |
Research process
Reliability and validity
Result on TAM questionnaire
Factor
|
Question
|
Content
|
Gender
|
Classification
|
---|---|---|---|---|
Q1 | I believe that this digital learning system helps me to be familiar with the course content | (2.3888) * | (0.8581) | |
Q2 | I believe that this digital learning system can improve my learning efficiency | (1.0700) | (1.6943) * | |
Usefulness | Q3 | I believe that this digital learning system provides positive helps on the understanding of the course content | (1.9975) * | (1.5642) |
Q4 | I believe that this digital learning system allows me to understand the course content easily | (1.9202) | (1.4564) * | |
Q5 | Overall, my evaluation to this digital learning system is positive | (1.2439) | (1.4327) * | |
Q6 | I think the operation of tax law digital study system is simple for me | (0.9671) | (2.9734) * | |
Q7 | I think browsing of tax law digital learning system is simple for me | 0.5235 | (1.2668) | |
Ease of use | Q8 | I think the user interface of tax law digital learning system is simple for me | 0.6192 | (2.3010) |
Q9 | I think tax law digital learning system is clear and easy to read for me | 0.3980 | (0.9599) | |
Q10 | Overall, I think using this system is easy | 0.6116 | (1.6266) | |
Q11 | I think tax law digital learning system is convenient | (0.0635) | (2.8388) | |
Q12 | I think tax law digital learning system is interesting | (1.3782) | (1.0306) | |
Attitude toward using | Q13 | I think tax law digital learning system is helpful | (1.0559) | (0.1813) |
Q14 | I would like to use this system for studying tax law | (0.3038) | (1.3859) | |
Q15 | Overall, my evaluation for this system is positive | (0.8562) | (1.9706)* | |
Q16 | I am willing to participate if there is a digital learning program | (1.1352) | (2.5256) | |
Q17 | I am willing to participate if there is a program designed with this model in the future | (0.6680) | (2.2812) | |
Behavioral intention to use | Q18 | I will choose to study tax law with digital learning system if it is allowed in the future | (0.5865) | (0.7577) * |
Q19 | I will keep studying tax law with digital learning system if it is allowed in the future | (0.8879) | 0.1337 * | |
Q20 | Overall, I have a very high intention of using tax law digital learning system | (1.2976) | (1.6338) | |
Q21 | I will actually use digital study system if digital learning activity starts now | (1.4397) | 0.1928 | |
Q22 | I would like to participate some similar digital learning programs again | (0.2361) | (2.2162) | |
Q23 | I believe that participating digital learning activities will improve the learning efficiency | (2.2211) | (0.9289) * | |
Actual use | Q24 | I like to participate digital learning activities because it can assist on traditional learning | (0.5103) | (0.7297) * |
Q25 | I like to participate digital learning activities because it can replace traditional learning completely | (1.6214) | 0.6560 | |
Q26 | Overall, my evaluation of this system from my actual use experience is positive | (0.2670) | (1.3200) |
Variance
|
SS
|
df
|
MS
|
F
|
Sig.
| |
---|---|---|---|---|---|---|
Q11 | Between | 5.7317 | 2 | 2.8658 | 4.8635 | 0.0090* |
Within | 87.2087 | 148 | 0.5892 | |||
Total | 92.9404 | 150 |
Variance
|
SS
|
df
|
MS
|
F
|
Sig.
| |
---|---|---|---|---|---|---|
Q15 | Between | 3.4448 | 2 | 1.7224 | 3.4659 | 0.0338* |
Within | 73.5486 | 148 | 0.4970 | |||
Total | 76.9934 | 150 |
Variance
|
SS
|
df
|
MS
|
F
|
Sig.
| |
---|---|---|---|---|---|---|
Q19 | Between | 4.2053 | 2 | 2.1026 | 3.1907 | 0.0440* |
Within | 97.5298 | 148 | 0.6590 | |||
Total | 101.7351 | 150 |
Variance
|
SS
|
df
|
MS
|
F
|
Sig.
| |
---|---|---|---|---|---|---|
Q22 | Between | 4.5597 | 2 | 2.2799 | 3.9732 | 0.0209* |
Within | 84.9237 | 148 | 0.5738 | |||
Total | 89.4834 | 150 |
Result on tax learning achievement
Variable
|
N
|
M
|
DS
|
T value
|
Sig.
| |
---|---|---|---|---|---|---|
Tax Learning Scores | Male | 37 | 66.4865 | 14.6185 | (1.5034) | 0.7098 |
Female | 114 | 70.7456 | 15.0843 | |||
University | 83 | 66.1446 | 13.3737 | (3.3174) | 0.2292 | |
Junior College | 68 | 74.0441 | 15.8881 |
Group
|
N
|
M
|
SD
|
Min
|
Max
| |
---|---|---|---|---|---|---|
Tax Learning Scores | Traditional | 52 | 67.3077 | 14.5677 | 35 | 100 |
Blended | 46 | 74.6739 | 16.8458 | 35 | 100 | |
Fully on-line | 53 | 67.7358 | 12.9186 | 35 | 100 |
Variance
|
SS
|
df
|
MS
|
F
|
Sig.
|
---|---|---|---|---|---|
Between | 1,640.1019 | 2 | 820.0509 | 3.7608 | 0.0255* |
Within | 32,271.4875 | 148 | 218.0506 | ||
Total | 33,911.5894 | 150 |
Group Comparison
|
MD
|
SE
|
Sig
| |
---|---|---|---|---|
Tax Learning Scores | Blended | 7.3662 | 2.9889 | 0.0149* |
Traditional | ||||
Blended | 6.9381 | 2.9756 | 0.0211* | |
Fully on-line |