<![CDATA[This study examines the adoption of Virtual Reality (VR)-based learning in Indonesian higher education by extending the Technology Acceptance Model (TAM) through Perceived Immersive Learning (PIL). The study investigates how perceived usefulness, perceived ease of use, PIL, behavioral intention, and self-reported usage behavior are related. A quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) was applied to data collected from 180 university students with experience using VR-based immersive learning technologies. The measurement and structural models were analyzed using SmartPLS 4. Results show that perceived ease of use significantly influences perceived usefulness and PIL, while perceived usefulness also has a significant positive effect on PIL. In addition, PIL significantly affects behavioral intention, which subsequently influences self-reported VR usage behavior. The model explains 58.6% of the variance in behavioral intention (R² = 0.586), indicating substantial explanatory power. These findings demonstrate that immersive learning experiences play a central role in translating technology perceptions into behavioral intention and subsequent usage behavior. The study contributes to TAM literature by empirically positioning PIL as a mediating construct and offers practical insights for universities seeking to design more engaging, usable, and meaningful VR-based learning environments that can strengthen students' acceptance and sustained engagement with VR.]]>
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