이에 각 독립변수별로 가설을 수립하고 종속변수인 납세자의 의사결정에 영향을 미칠 가능성이 있는 변수를 통제하였다.
Therefore, a hypothesis was established for each independent variable, and the variable that could influence the decision-making of the taxpayer, which is a dependent variable, was controlled.