[Retracted] Research on Tax Collection and Administration Application and Legal Issues Based on Big Data Analysis

Table 6

The regression table of legal risks and tax avoidance.

	DDBTD		BTD		Rate
Variables	Coefficient	T price	Coefficient	T price	Coefficient	T price
Litr	-0.003	-3.137	-0.003	-3.201	-0.009	-2.519
LEV	-0.016	-3.082	-0.022	-4.130	-0.052	-2.537
ROA	0.220	14.230	0.274	18.920	0.538	9.417
Size	-0.005	-4.451	-0.066	-5.450	-0.022	-4.632
BM	-0.003	-0.732	-0.003	-0.865	-0.066	-4.365
Dual	-0.003	-2.314	-0.003	-2.043	-0.003	-0.578
Relation	-0.003	-0.124	-0.003	-1.032	0.000	0.033
DA	-0.006	-0.830	0.013	2.531	0.050	2.467
Tobin Q	-0.016	-3.201	-0.002	-3.051	-0.011	-4.528
PPE	0.000	-0.005	-0.007	-0.801	-0.072	-2.255
Constant	0.114	4.465	0.157	5.807	0.573	5.515
Year	Control		Control		Control
Ind	Control		Control		Control
	5.331		5.331		5.331
-squared	0.078		0.135		0.061