Implementation of E-learning Based on Virtual Class Using Asynchronous Learning Method in Taxation Course at University of Lampung

Virtual Class is a learning media utilized by lecturers in uploading materials, assignments, discussions in learning and utilized by students in downloading materials, collecting assignments or asking questions about courses. Learning using technology-based e-learning aims to increase creativity, effectiveness, interactivity, and learning efficiency. The Asynchronous Learning method allows students to be able to work on group assignments, as well as independent assignments, and review material that has been learned in class in a virtual way. This research aims to explore the extent to which Virtual Class learning media at Lampung University can be optimized as an implementation of e-learning-based learning methods in Taxation courses. The method used in this research is descriptive quantitative, with data collection through questionnaires and data analysis using simple percentages. The number of respondents involved in this study were 127 students who took taxation courses at the Faculty of Social and Political Sciences, University of Lampung. The results of the study are presented and explained in the form of a simple distribution table. The findings of this study indicate that the application of e-learning in taxation courses through V-Class at Lampung University can be considered optimal and has a positive impact.