One of the objectives of the preparation of the Tax report is to provide information to parties who need it that will be used to make comparisons, assess the ability of a company, and as a guide for decision-making. In order to fulfill the above objectives, financial reports must be comparable. These comparisons can be done in two ways, namely horizontal and vertical. Horizontal comparison is a comparison of a company's tax financial statements with other companies for the same period, which in its concept can easily be used, in which the preparation uses existing software. This study aims to develop a tax accounting learning model using the Computer Tax program as a teaching material in lecture materials in universities. The specific target to be achieved in this study is to issue teaching materials in the form of financial accounting books compiled with the Computer Taxation program. To achieve these objectives, this study uses descriptive analysis to identify the problems that exist in financial accounting learning in universities in the city of Medan. That has been running all this time. These problems include not understanding students in using Tax computer programs that have been issued for a long time, and not motivated to study the program because of lack of guidance in carrying out the practice. To find the factors that become obstacles in understanding the use of the program. With the identification of these factors, then a teaching material can be arranged to motivate students to want to like the teaching material and the goal of educating the nation can be achieved.