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Table 6 Mediation Analysis in PLS-SEM

From: Voluntary tax compliance behavior of individual taxpayers in Pakistan

Effects

Path

Path coefficient

Indirect effect

Standard deviation

Total effect

VAF

t-value

p-value

Decision

Direct without mediator

TM → VTCB

0.288

Not Applicable

5.287

0.000

Accepted

Indirect with mediator

TM → VTCB

0.219

Not Applicable

0.354894

38.29%

5.9084

0.000

Accepted

TM → PF

0.426

0.135894

0.023

PF → VTCB

0.319

Direct without mediator

TCS → VTCB

0.463

Not applicable

8.309

0.000

Accepted

Indirect with mediator

TCS → VTCB

0.372

Not applicable

0.514912

27.75%

4.7637

0.000

Accepted

TCS → PF

0.448

0.142912

0.030

PF → VTCB

0.319

Direct without mediator

PGS → VTCB

0.221

Not applicable

 

0.000

Accepted

Indirect with Mediator

PGS → VTCB

0.100

Not applicable

0.2276

56.06%

3.8667

0.000

Accepted

PGS → PF

0.400

0.1276

0.033

PF → VTCB

0.319