Strategies to Overcome Barriers in Attending Lectures at Universitas Terbuka in the Assosiate Degree Taxation Study Program Through Distance Learning
Muhammad Firman Karim, S.Sos, M.Si

Universitas Terbuka Jakarta

Abstract

Abstract Universitas Terbuka (UT) as an organizer of open and distance higher education provides broad access to education for the community, including in the Assosiate Degree Taxation Study Program. However, the self-directed learning model implemented by UT poses various barriers for students, such as difficulties in understanding complex taxation material without direct guidance, limited academic interaction, and challenges in managing independent study time. This research aims to identify the main barriers faced by Assosiate Degree Taxation students at UT and formulate strategies that can help them overcome these barriers. The research method used is a case study with a qualitative approach through interviews, observations, and analysis of
academic documents. The results show that strategies such as optimizing the use of online tutorials, forming virtual study groups, enhancing the role of tutors in academic guidance, and strengthening learning motivation through soft skills training are very effective in helping students overcome these barriers. It is hoped that these findings can provide input for UT in
improving the quality of distance education services, especially in the field of taxation.

Keywords: Keywords: Universitas Terbuka, Assosiate Degree Taxation, distance learning, lecture barriers, independent learning strategies

Topic: Promoting Social Inclusion through Digital Taxation Initiatives