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Corporate Tax Avoidance: Evidence From Trading and Services Companies

Table 5: Fixed Effects Model Regression

Variable Coefficient Std. Error t-Statistic Prob.
FM -5.248135 0.844431 -6.214994 0.0000***
LEV 12.58437 5.588650 2.251773 0.0250**
SIZE 1.10E-07 1.24E-07 0.885133 0.3767
PROFIT -0.590928 0.186811 -3.163231 0.0017***
C 26.84650 2.847654 9.427587 0.0000***
Adjusted R-squared 0.264716 Durbin-Watson stat 2.356230
F-statistic 45.59082 Prob(F-statistic) 0.0000***
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