When I made my very earliest comics 15+ years ago, I always both pencilled and inked on paper or bristol board. Then I moved onto pencilling on paper and then inking digitally, and then eventually I just started doing everything digitally because it's faster, easier to make changes and takes up less space. The only downside to me is that it requires more screen time, making regular breaks important, and I can't sell or display "originals" (which I have done both of in the past, exhibiting my old pages in an art gallery one time and selling some of my pencils to an interested collector another).
I do have to use the grey "felt nibs" for my wacom though, or use the rough surface type tablets because drawing on a shiny surface feels very wrong for me. I like a paper-like texture.