This study aims to examine the influence of the role of immersive technology on perceived learning's effectiveness by considering the cognitive load of users when using VR-based learning media. This study involved a total of 91 respondents who had attended virtual reality-based learning training. In this research, SmartPLS was used to test the measurement and structural models. This research was conducted through virtual reality-based learning training, to measure the effect of using VR on perceived effectiveness, with cognitive load as the moderator. The research results support all the hypotheses. Ultimately, cognitive overload moderates the relationship between reflective thinking and perceived learning's effectiveness. The lower the cognitive load of the user when using VR, the greater the positive effect reflective thinking has on perceived learning's effectiveness, and vice versa. There are still many contradictions regarding the effectiveness of VR in learning, so this research fills the gap by examining the effect immersive technology has on learning outcomes, by considering the cognitive load of users when using VR-based learning media. This research has several practical implications. First, VR could be proposed as a valuable investment for educational institutions as a learning tool. Second, it is very important to develop VR that is adapted to the context and learning objectives, to optimize its effectiveness. Third, VR developers should focus on creating simplified menus that are easy to use. By reducing the cognitive overload, users will find VR more comfortable and enjoyable to use.