Table 8 Results of hypotheses
From: Voluntary tax compliance behavior of individual taxpayers in Pakistan
Hypotheses | Statistical analysis without moderator | Statistical analysis with moderator | Remarks | |||||||
|---|---|---|---|---|---|---|---|---|---|---|
Path coefficient (β) | Standard error (Se) | t-value | p-value | Path coefficient (β) | Standard error (Se) | t-value | p-value | |||
H1 | PGS → PF | 0.400 | 0.047 | 8.441 | 0.000 | 0.400 | 0.048 | 8.333 | 0.000 | Supported |
H2 | TCS → PF | 0.248 | 0.063 | 3.912 | 0.000 | 0.248 | 0.063 | 3.936 | 0.000 | Supported |
H3 | TM → PF | 0.226 | 0.054 | 4.166 | 0.000 | 0.226 | 0.053 | 4.264 | 0.000 | Supported |
H4 | PF → VTCB | 0.277 | 0.069 | 4.029 | 0.000 | 0.267 | 0.069 | 3.869 | 0.000 | Supported |
H1A | PGS → VTCB | 0.295 | 0.054 | 5.462 | 0.000 | 0.227 | 0.055 | 4.127 | 0.000 | Supported |
H2A | TCS → VTCB | 0.337 | 0.064 | 5.260 | 0.000 | 0.402 | 0.066 | 6.090 | 0.000 | Supported |
H3A | TM → VTCB | 0.295 | 0.051 | 5.784 | 0.000 | 0.248 | 0.051 | 4.862 | 0.000 | Supported |
H5 | TR → VTCB | 0.267 | 0.041 | 6.551 | 0.000 | 0.251 | 0.042 | 5.976 | 0.000 | Supported |
H6 | Moderating effect: TR × PF → VTCB |  |  |  |  | -0.243 | 0.025 | -9.72 | 0.000 | Supported |