The purpose of this study is to analyze the differences in learning outcomes and to analyze the effectiveness of the use of evaluation tools  on learning outcomes in State Expenditure Revenue Budget and Regional Expenditure Budget materials toward students in science class XI. Because there is a decrease in student learning outcomes during distance learning so that, this study utilizes experimental research that uses a nonequivalent control group design, with a population of 170 students with majors in Science. In selecting the sample, researcher uses purposive sampling technique with Science class XI 3 as the experimental class and Science class XI 4 as the control class, but the only difference in the experimental class is given as additional evaluation tools. This study utilizes hypothetical test of pre-test value and post-test with One Way Anova. Based on these results, in the use of evaluation tools there was no significant difference in student learning outcomes in State Expenditure Revenue Budget and Regional Expenditure Budget materials toward students in science class XI and the use of evaluation tools had effectiveness as a support for improving learning outcomes with State Expenditure Revenue Budget and Regional Expenditure Budget materials toward student ins science class XI