
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
129