Journal of Artificial Intelligence and Digital Business
Vol. 4 No. 2 (2025): Mei - Juli

Pengaruh Pemeriksaan Pajak dan Sanksi Pajak Terhadap Penerimaan Pajak Penghasilan Orang Pribadi Pada KPP Pratama Bojonagara

Meilinda, Neng (Unknown)
Mulyana, Asep (Unknown)
Rizki, Nonon Dherian (Unknown)
Dwitasari, Anita Theresia (Unknown)
Al'libani, Ridha Rahim (Unknown)

Article Info

Publish Date
19 Jul 2025

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.      

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Journal Info
Journal of Artificial Intelligence and Digital Business
Website

Abbrev

RIGGS

Publisher

Universitas Pahlawan Tuanku Tambusai

Subject

Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

Description

Journal of Artificial Intelligence and Digital Business (RIGGS) is published by the Department of Digital Business, Universitas Pahlawan Tuanku Tambusai in helping academics, researchers, and practitioners to disseminate their research results. RIGGS is a blind peer-reviewed journal dedicated to ...