I second MoN, in taking a look at the situation - although I would add another angle - your DC's attitude about going to school is going to be very dependent on where they were before. It is not uncommon for gifted kids to think that being home with you is MUCH better than being in school ALL day. School is about rules, and sitting where you told and for how long, etc. I think in K a lot of kids, especially boys, get easily tired of it. And if you have a rule follower, its a challenge to be good all day long. Its why so many of them look like the bars of the animal cage have been opened when the day is over - they are bursting with energy.
There is also the making new friends situation, new teachers, etc. There is so much going on in K to adjust to that it might not be the workload. While I think the challenge issue could be a component of the "I don't want to go" it also might not be, I would recommend thinking about MoN's questions and also seeing if you can tease out from your child what is going on during the day that they like or dislike as a way of figuring out what the anxiety is about.
DeHe