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Taxation lectures (Taxation 2/ Pajak 2)  was  first offered  in accounting diploma program since third semester after students learning  the basic concept  of accounting  and  business.  Its  curriculum concern  to accounting  field and  strong conceptual material for tax analysis. In fact, taxation 2 contributed the lowest academic performance of the college students for the last three years. The objective of this  study  is  to examine and  analyze  factors  affecting  difficulty  learning  taxation 2 for accounting diploma students of Politeknik Negeri Padang. A survey instruments (questionnaires) was administered to 71 registered accounting student of taxation 2 to measure factors that affect difficulty learning in taxation 2 lectures.  This study investigated by using exploratory analysis factor where 10 variables reduce into 4 main factors. The  factors of  learning  independence, learning interest and learning readyness united into the psychology of learning and became the lowest factor determine the difficulty in learning taxes 2. The factor of Family's support is the biggest factor determined the difficulty in learning taxes 2. And others factor is Lectures’ support and  and the last factor is Health.

Academic performance; analyze factors; difficulty in learning; taxation