Psychosocial learning environment, learning anxiety, and learning satisfaction: evidence from distance learners in taxation during the COVID-19 period

The COVID-19 pandemic has prompted a reevaluation of educational modalities, shedding light on the potential incorporation of tax distance learning (TDL) in higher education. This study investigates the intricate relationship between psychosocial learning environments (PLE), anxiety, and satisfaction levels in TDL. Applying a quantitative methodology with a survey-based research strategy, data were collected through a questionnaire from a study sample of undergraduate taxation program students in the odd semester of the academic year 2022/2023. PLS-SEM was applied for data analysis. The findings reveal that PLE variables—instructor support, active learning, and enjoyment of online learning—are critical determinants, suggesting a nuanced interplay of factors influencing TDL outcomes. However, the study uncovers a paradox where high-quality instructor support fosters satisfaction despite inducing anxiety. Interestingly, student interaction, collaboration, personal relevance, authentic learning, and student autonomy exhibit limited influence during the COVID-19 pandemic, potentially due to altered dynamics in the tax educational landscape. The absence of a direct link between tax distance learning anxiety (TDLA) and tax distance learning satisfaction (TDLS) is explored, considering individual differences in coping mechanisms and the complex interweaving of cognitive, emotional, and motivational components within the Self-Determination Theory framework.