The development of the industrial revolution 4.0 had an impact in all fields including the world of education. Changes in learning models from conventional-based to technologybased (E-Learning) are demands that must be fulfilled to prepare future generations who are able to keep up with the times. Therefore, the purpose of the study is to determine the level of effectiveness of the application of Moodle-based E-Learning on student learning outcomes in the Tax Accounting courses when compared to the use of conventional methods. The research method used in this study is the experimental research method. The research design used was the pretest-posttest control group design. Different tests (t-test) were conducted to measure the difference in effectiveness of learning by using Moodle-based E-Learning and conventional learning. The results of this study prove that the improvement of student learning outcomes using Moodlebased E-Learning is better when compared to conventional methods in Tax Accounting courses so that it can be concluded that the effectiveness of learning using Moodle-based E-Learning is higher than conventional based learning.