Abstract :
This study aims to increase learning activeness in Basic Accounting subjects in class X SMK PERPAJAKAN RIAU by using the Simulation Method. This research is a classroom action research conducted in 2 cycles of two meetings and one repetition and several stages, namely planning, implementing, observing and reflecting. The application of the simulative method can increase student activity and learning outcomes from previously carried out the simulative method, cycle 1 to cycle 2. Student learning outcomes have increased from cycle I to cycle II, in cycle I 37.14% completeness value increases to 97.14% which is classically declared complete where students who have reached the KKM are 13 students. In the second cycle students who have reached the KKM are 34 students.