Table 4 Regression results Variables... | Emerald Publishing

Table 4

Regression results

Variables	Beta (t-value)	Sig.
Management and Organizational Factors	−0.705 (−0.90)	0.369
Tax Auditor Factors/Audit Unit Adequacy	0.682 (3.37)	0.000^***
Taxpayer Factors	0.261 (2.158)	0.032^**
Tax Regulatory Factors	0.317 (1.770)	0.078^*
Constant	0.906 (1.739)	0.081^*
Model indices
R Square	0.693
Adj. R Square	0.578
F-statistics	140.352^***

Variables	Beta (t-value)	Sig.
Management and Organizational Factors	−0.705 (−0.90)	0.369
Tax Auditor Factors/Audit Unit Adequacy	0.682 (3.37)	0.000^***
Taxpayer Factors	0.261 (2.158)	0.032^**
Tax Regulatory Factors	0.317 (1.770)	0.078^*
Constant	0.906 (1.739)	0.081^*
Model indices
R Square	0.693
Adj. R Square	0.578
F-statistics	140.352^***

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

Source(s): Author's Survey, 2025