| Compliance | Cost of Tax Compliance | ||
| Compliance | Pearson Correlation | 1 | 0.157* |
| Sig. (2-tailed) | 0.017 | ||
| N | 229 | 229 | |
| Cost of Tax Compliance | Pearson Correlation | 0.157* | 1 |
| Sig. (2-tailed) | 0.017 | ||
| N | 229 | 229 | |