In recent years, virtual reality (VR) technology has experienced significant growth, transforming how users interact with digital environments. However, the widespread adoption of VR has encountered challenges, mainly due to varying levels of user acceptance and usage. In this study, we delved into the application of the Unified Theory of Acceptance and Use of Technology (UTAUT) in the context of VR technology. The aim was to thoroughly examine the factors influencing the user acceptance of VR, providing a comprehensive view of this technological advancement. Using the UTAUT framework, we investigated four principal components relevant to the adoption of VR technology: performance expectancy, effort expectancy, social influence, and facilitating conditions. We examined how users perceived the performance and effort required to use VR, as well as the impact of social factors and supportive conditions on their acceptance or rejection of VR technology. A survey method was employed for this research, with questionnaires distributed in September 2023. The survey included 262 participants from Taiwan. The results showed that more than half of the respondents believe that VR can make work or study more efficient. Additionally, over half of the participants expressed willingness to invest time in learning skills and knowledge related to VR.