Các yếu tố ảnh hưởng đến hành vi tuân thủ thuế của hộ kinh doanh cá thể trong các làng nghề ở Việt Nam - 30


27

.472

.926

86.256





28

.451

.884

87.140

29

.441

.864

88.004

30

.416

.815

88.819

31

.409

.801

89.620

32

.386

.757

90.377

33

.371

.727

91.104

34

.348

.683

91.788

35

.342

.670

92.458

36

.325

.638

93.095

37

.318

.624

93.719

38

.300

.588

94.307

39

.293

.575

94.882

40

.288

.565

95.447

41

.265

.520

95.967

42

.263

.515

96.482

43

.240

.470

96.952

44

.237

.464

97.416

45

.222

.435

97.852

46

.219

.429

98.280

47

.203

.397

98.677

48

.195

.382

99.060

49

.175

.343

99.403

50

.160

.315

99.717

51

.144

.283

100.000

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Extraction Method: Principal Axis Factoring.

a. When factors are correlated, sums of squared loadings cannot be added to obtain a total variance.



4. Phân tích nhân tố khẳng định CFA (Confirmatory Factor Analysis)


5 Đánh giá độ phù hợp của mô hình model fit Measure Estimate Threshold 1


5. Đánh giá độ phù hợp của mô hình (model fit)


Measure

Estimate

Threshold

Interpretation

CMIN

1906,549

--

--

DF

1158,000

--

--

CMIN/DF

1,646

Between 1 and 3

Excellent

CFI

0,907

>0.95

Acceptable

SRMR

0,048

<0.08

Excellent

RMSEA

0,043

<0.06

Excellent

PClose

1,000

>0.05

Excellent


Congratulations, your model fit is excellent



6. Đánh giá độ tin cậy của thang đo (Reliability)



Factor


Cronbach’s Alpha


Composite Reliability


Average Variance Extracted

TT

0,869

0,871

0,531

ThT

0,857

0,858

0,550

TTTN

0,853

0,857

0,546

TTBB

0,853

0,855

0,542

NT

0,852

0,859

0,609

CM

0,842

0,845

0,577

NhT

0,820

0,824

0,543

XP

0,817

0,820

0,534

PT

0,810

0,813

0,525

CB

0,809

0,812

0,522

QL

0,845

0,848

0,652

KT

0,836

0,839

0,635


7. Kiểm định giá trị hội tụ (Convergent Validity)



Regression Weights

Standardized Regression Weights

TT04

<---

TT

1,000

,779

TT02

<---

TT

,877

,758

TT03

<---

TT

,886

,743

TT01

<---

TT

,989

,753

TT05

<---

TT

,907

,695

TT06

<---

TT

,856

,636

ThT01

<---

ThT

1,000

,843

ThT02

<---

ThT

,939

,807

ThT04

<---

ThT

,755

,669

ThT05

<---

ThT

,812

,685

ThT03

<---

ThT

,787

,687



Regression Weights

Standardized Regression Weights

TTTN01

<---

TTTN

1,000

,753

TTTN03

<---

TTTN

1,002

,781

TTTN02

<---

TTTN

1,058

,785

TTTN04

<---

TTTN

1,012

,715

TTTN05

<---

TTTN

,940

,650

TTBB01

<---

TTBB

1,000

,822

TTBB04

<---

TTBB

,859

,734

TTBB03

<---

TTBB

,863

,717

TTBB02

<---

TTBB

,769

,674

TTBB05

<---

TTBB

,776

,725

NT02

<---

NT

1,000

,902

NT04

<---

NT

,855

,782

NT03

<---

NT

,877

,798

NT01

<---

NT

,736

,610

CM05

<---

CM

1,000

,835

CM03

<---

CM

,974

,780

CM02

<---

CM

,889

,727

CM01

<---

CM

,820

,689

NhT03

<---

NhT

1,000

,823

NhT01

<---

NhT

,986

,811

NhT02

<---

NhT

,810

,664

NhT06

<---

NhT

,724

,629

XP03

<---

XP

1,000

,756

XP02

<---

XP

,997

,791

XP01

<---

XP

,903

,675

XP04

<---

XP

,947

,696



Regression Weights

Standardized Regression Weights

PT01

<---

PT

1,000

,872

PT02

<---

PT

,794

,668

PT04

<---

PT

,841

,697

PT03

<---

PT

,717

,639

CB01

<---

CB

1,000

,813

CB05

<---

CB

,884

,745

CB03

<---

CB

,818

,707

CB02

<---

CB

,731

,611

QL01

<---

QL

1,000

,887

QL03

<---

QL

,871

,787

QL02

<---

QL

,871

,743

KT02

<---

KT

1,000

,862

KT01

<---

KT

,859

,747

KT03

<---

KT

,852

,777


8. Giá trị phân biệt (Discriminant Validity)




Estimate (r)


SE=SQRT((1-

r^2)/(n-2))


CR = (1-

r)/SE


P

TT

<-->

ThT

-0.028

0.052979

19.40387

0.00

TT

<-->

TTTN

0.189

0.052045

15.58276

0.00

TT

<-->

TTBB

-0.196

0.051972

23.01243

0.00

TT

<-->

NT

0.097

0.05275

17.11849

0.00

TT

<-->

CM

0.057

0.052914

17.82146

0.00

TT

<-->

NhT

-0.123

0.052597

21.35085

0.00

TT

<-->

XP

-0.041

0.052955

19.65808

0.00

TT

<-->

PT

0.055

0.05292

17.85725

0.00

TT

<-->

CB

0.22

0.051701

15.08664

0.00

TT

<-->

QL

0.029

0.052978

18.3285

0.00

TT

<-->

KT

-0.08

0.05283

20.44292

0.00




Estimate (r)


SE=SQRT((1-

r^2)/(n-2))


CR = (1-

r)/SE


P

ThT

<-->

TTTN

0.169

0.052238

15.9081

0.00

ThT

<-->

TTBB

0.071

0.052866

17.57268

0.00

ThT

<-->

NT

-0.077

0.052843

20.38131

0.00

ThT

<-->

CM

-0.009

0.052998

19.03855

0.00

ThT

<-->

NhT

0.044

0.052949

18.05526

0.00

ThT

<-->

XP

-0.107

0.052696

21.00744

0.00

ThT

<-->

PT

-0.08

0.05283

20.44292

0.00

ThT

<-->

CB

0.116

0.052642

16.79264

0.00

ThT

<-->

QL

-0.001

0.053

18.88684

0.00

ThT

<-->

KT

-0.014

0.052995

19.13399

0.00

TTTN

<-->

TTBB

0.13

0.05255

16.55562

0.00

TTTN

<-->

NT

0.192

0.052014

15.53433

0.00

TTTN

<-->

CM

0.197

0.051961

15.45381

0.00

TTTN

<-->

NhT

0.165

0.052273

15.97369

0.00

TTTN

<-->

XP

-0.001

0.053

18.88684

0.00

TTTN

<-->

PT

-0.047

0.052941

19.77661

0.00

TTTN

<-->

CB

0.212

0.051795

15.21377

0.00

TTTN

<-->

QL

-0.005

0.052999

18.96254

0.00

TTTN

<-->

KT

0.067

0.052881

17.64345

0.00

TTBB

<-->

NT

-0.283

0.050833

25.23938

0.00

TTBB

<-->

CM

0.266

0.05109

14.36667

0.00

TTBB

<-->

NhT

-0.138

0.052493

21.67916

0.00

TTBB

<-->

XP

0.283

0.050833

14.10494

0.00

TTBB

<-->

PT

0.053

0.052925

17.89311

0.00

TTBB

<-->

CB

-0.259

0.051191

24.59398

0.00

TTBB

<-->

QL

0.143

0.052455

16.33775

0.00

TTBB

<-->

KT

0.371

0.049217

12.78002

0.00

NT

<-->

CM

-0.078

0.052838

20.40182

0.00

NT

<-->

NhT

0.139

0.052485

16.40456

0.00

NT

<-->

XP

-0.007

0.052999

19.0005

0.00

NT

<-->

PT

0.081

0.052826

17.39682

0.00

NT

<-->

CB

0.177

0.052163

15.77745

0.00

NT

<-->

QL

-0.022

0.052987

19.28773

0.00

NT

<-->

KT

-0.091

0.05278

20.67071

0.00

CM

<-->

NhT

0.096

0.052755

17.13578

0.00

CM

<-->

XP

-0.071

0.052866

20.25871

0.00

CM

<-->

PT

0.026

0.052982

18.38361

0.00

CM

<-->

CB

-0.02

0.052989

19.24917

0.00




Estimate (r)


SE=SQRT((1-

r^2)/(n-2))


CR = (1-

r)/SE


P

CM

<-->

QL

-0.092

0.052775

20.69157

0.00

CM

<-->

KT

0.067

0.052881

17.64345

0.00

NhT

<-->

XP

-0.037

0.052964

19.57948

0.00

NhT

<-->

PT

0.027

0.052981

18.36522

0.00

NhT

<-->

CB

-0.016

0.052993

19.1723

0.00

NhT

<-->

QL

-0.076

0.052847

20.36081

0.00

NhT

<-->

KT

0.012

0.052996

18.64289

0.00

XP

<-->

PT

-0.003

0.053

18.92465

0.00

XP

<-->

CB

-0.118

0.05263

21.24279

0.00

XP

<-->

QL

-0.017

0.052992

19.19149

0.00

XP

<-->

KT

0.067

0.052881

17.64345

0.00

PT

<-->

CB

-0.007

0.052999

19.0005

0.00

PT

<-->

QL

0.129

0.052557

16.57246

0.00

PT

<-->

KT

-0.047

0.052941

19.77661

0.00

CB

<-->

QL

-0.131

0.052543

21.52516

0.00

CB

<-->

KT

-0.051

0.052931

19.85607

0.00

QL

<-->

KT

-0.095

0.05276

20.75428

0.00




AVE

MSV

TT

ThT

TTTN

TTBB

NT

CM

NhT

XP

PT

CB

QL

KT

TT

0,531

0,048

0,729












ThT

0,550

0,028

-0,028

0,742











TTTN

0,546

0,045

0,189**

0,169**

0,739










TTBB

0,542

0,138

-0,196**

0,071

0,130*

0,736









NT

0,609

0,080

0,097

-0,077

0,192**

-0,283***

0,780








CM

0,577

0,071

0,057

-0,009

0,197**

0,266***

-0,078

0,760







NhT

0,543

0,027

-0,123*

0,044

0,165**

-0,138*

0,139*

0,096

0,737






XP

0,534

0,080

-0,041

-0,107†

-0,001

0,283***

-0,007

-0,071

-0,037

0,731





PT

0,525

0,017

0,055

-0,080

-0,047

0,053

0,081

0,026

0,027

-0,003

0,725




CB

0,522

0,067

0,220***

0,116†

0,212**

-0,259***

0,177**

-0,020

-0,016

-0,118†

-0,007

0,723



QL

0,652

0,020

0,029

-0,001

-0,005

0,143*

-0,022

-0,092

-0,076

-0,017

0,129*

-0,131*

0,808


KT

0,635

0,138

-0,080

-0,014

0,067

0,371***

-0,091

0,067

0,012

0,067

-0,047

-0,051

-0,095

0,797

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