When you, for example, hearing a jukebox, then you look away from that jukebox for about 30 degree to the left or right, it will significantly decrease the audio volume on the left or right side of your speaker.

Steps to reproduce:

1. Create a new world or flat world
2. Give yourself a jukebox and any music disc
3. Run these commands to make sure you're in the center of the blocks, replace X Y Z with your coordinates: /tp @s X Y Z 0 0
4. Place the jukebox in front of you and then insert the music disc, then run: /tp @s ~ ~ ~ 0 0
5. Notice the sounds can be heared on both side of the speakers
6. Now run: /tp @s ~ ~ ~ 30 0
7. Notice that your right speaker is very quiet
8. Now run: /tp @s ~ ~ ~ -30 0
9. Notice that now your left speaker is very quiet

Expected results:
Sounds volume will drop a little bit at 30 degree from the source, and drop to half at 90 degree from the source.

Observed results:
Sounds volume will drop significantly (almost 0) at 30 degree from the source, and will stay at this volume until near 150 degree (or almost 180 turn) from the source.

If you have OBS installed, you can see the volume changes significantly in the audio mixer.