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All Journal Journal of Artificial Intelligence and Digital Business
Meilinda, Neng
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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Pengaruh Pemeriksaan Pajak dan Sanksi Pajak Terhadap Penerimaan Pajak Penghasilan Orang Pribadi Pada KPP Pratama Bojonagara Meilinda, Neng; Mulyana, Asep; Rizki, Nonon Dherian; Dwitasari, Anita Theresia; Al'libani, Ridha Rahim
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1633

Abstract

This study aims to determine the influence of tax audits and tax sanctions on the income tax (PPh) revenue from individual taxpayers at the Pratama Tax Office (KPP) Bandung Bojonagara during the 2016–2024 period. The research method used is a quantitative research method with a multiple linear regression analysis model. The data used is secondary data. The results of the study show that Tax Audit partially has no effect on Personal Income Tax Revenue, while Tax Sanctions partially have a significant effect on Personal Income Tax Receipt. Tax Audit and Tax Sanctions simultaneously have a significant effect on Personal Income Tax Revenue.      
Co-Authors Al'libani, Ridha Rahim Asep Mulyana Dwitasari, Anita Theresia Rizki, Nonon Dherian