This paper explores the factors contributing to moderate academic performance and the strategies that enhance students' performance in taxation courses. Using qualitative empirical research with a phenomenological approach, data were collected through semi-structured interviews with Bachelor of Accountancy students who performed moderately in taxation courses. The study uncovered instructional delivery, course and content complexity, and personal characteristics as factors affecting student moderate performance. Instructional delivery issues included a preference for traditional teaching methods and challenges with online learning. Course complexity involved difficulties with understanding intricate tax laws and frequent updates. Personal characteristics encompass varied learning preferences, study habits, and external stressors such as family responsibilities and social environments. In addition, the study suggests several strategies to enhance student performance, including engaging teaching and learning techniques, assessment and evaluation improvement, and a holistic approach to academic success. This paper extends prior research by addressing moderate academic performance. In contrast, the existing body of research on educational outcomes has predominantly focused on the academic performance of high and low achievers.