The　development　of　intellectualization　trend　in　online　education　has　been　characterized　by　constructing　a　multi-terminal　immersive　learning　environment.　Virtual　reality　(VR)　technology　has　been　increasingly　used　in　online　education　to　create　multisensory　interactive　learning.　However,　the　technical　features　of　this　technology,　including　high　immersion　and　strong　interactions,　have　not　been　entirely　played　substantially.　Consequently,　improvements　in　the　perceptual　learning　effect　have　been　hindered.　To　address　these　issues,　this　study　built　a　novel　VR　interaction　model　for　perceptual　learning　by　introducing　reflective　thinking　variables　and　individual　participation　factors　from　the　task-technology　fit　perspective.　Furthermore,　the　deployment　strategy　of　this　model　used　to　build　a　VR　education　system　was　proposed.　The　usability　evaluation　results　of　the　proposed　model　show　that　the　path　hypothesis　of　the　novel　model　is　verified.　Particularly,　the　path　coefficients　of　reflective　thinking,　learner　participation,　and　instructor　participation　factors　on　the　perceptual　learning　effect　were　0.238　(p　©　2022,　The　Author(s),　under　exclusive　licence　to　Springer　Science+Business　Media,　LLC,　part　of　Springer　Nature.