Table 3 Correlation results 1 2 3 4 5 1.... | Emerald Publishing

Table 3

Correlation results

	1	2	3	4	5
1. Tax Audit Effectiveness	1.000
2. Management and Organizational Factors	0.620^***	1.000
3. Tax Auditor Factors/Audit Unit Adequacy	0.643^***	0.434^**	1.000
4. Taxpayer Factors	0.444^**	0.280^***	0.380^**	1.000
5. Tax Regulatory Factors	0.604^***	0.525^**	0.492^***	0.373^**	1.000

	1	2	3	4	5
1. Tax Audit Effectiveness	1.000
2. Management and Organizational Factors	0.620^***	1.000
3. Tax Auditor Factors/Audit Unit Adequacy	0.643^***	0.434^**	1.000
4. Taxpayer Factors	0.444^**	0.280^***	0.380^**	1.000
5. Tax Regulatory Factors	0.604^***	0.525^**	0.492^***	0.373^**	1.000

Note(s): Significant levels: ^***p-value <0.01, ^**p-value <0.05, ^*p-value <0.1

Source(s): Author's Survey, 2025