The effect of anxiety on distance learning satisfaction with grade as moderation

The COVID-19 pandemic has significantly impacted mental well-being, leading to increased stress, anxiety, and social isolation, particularly affecting students' self-confidence and academic performance. This study aims to establish the relationship between anxiety levels and student satisfaction with distance learning in taxation during the pandemic. The study is conducted quantitatively using surveys and explicitly targets students from Brawijaya University's Taxation Study Program in Indonesia. This program was chosen because its distinctive curriculum combines theoretical and practical tax components, making it difficult to reproduce online. The research sample was taken using purposive sampling. It reveals that anxiety, directly and indirectly, influences student satisfaction during distance learning, with higher mental pressure correlating with lower satisfaction levels. These findings suggest administrators should consider academic factors in online learning to boost satisfaction and alleviate anxiety. However, the study's specificity to Brawijaya University's Taxation Program warrants caution against universal application. Future research could explore additional moderating variables such as learning motivation, skills, social support, and technology readiness to understand students' diverse learning experiences better.