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Household businesses with revenue from 500 million to 3 billion VND account for
the largest proportion (61%), while the rest are households with large-scale revenue
exceeding 3 billion VND.
The results of the descriptive statistics on the gender characteristics of the 121
survey participants. The data shows that the majority of participants were female, with 79
people accounting for 65.3%; while males accounted for only 34.7% with 42 people.
The survey results reveal a significant diversity in the types of business activities of
large household businesses. The food and beverage sector is the most common with
28.9% (35 people), followed by the trade sector with 14.9% (18 people) and handicrafts
with 8.3% (10 people). Other sectors such as mechanics , textiles , etc., account for a small
percentage.
3.2.3. Scale evaluation
Cronbach's Alpha reliability analysis
Table 1. Results of Cronbach's Alpha test

Cronbach's Alpha
No. Scale Evaluate
coefficient
Tax and accounting regulations relevant
1 to large household businesses in Hanoi 0.830 Trust
(PL)
Qualifications of tax accounting staff at
2 0.715 Trust
large household businesses in Hanoi (TD)
Support from the tax authorities and the
3 0.750 Trust
Hanoi city government (HT)

Scale of production and business
4 operations and awareness of large 0.752 Trust
household business owners in Hanoi (SX)

Source: Data from SPSS 20
The test results show that the four observed variables PL have a Cronbach's Alpha
coefficient of 0.830 > 0.8, indicating very good measurement scales. TD, HT, and SX also
have good measurement scales, all with Cronbach's Alpha coefficients > 0.6, making them
reliable and reflecting the characteristics of the factor "Tax accounting for large
household businesses in Hanoi" .
Exploratory Factor Analysis (EFA)
Analysis with independent variables
Table 2. KMO coefficients and Bartlett's test for independent variables.

Source: Data from SPSS 20

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