AbstrakTujuan dalam penelitian ini adalah untuk memberikan bukti empiris tentang   Faktor-Faktor Yang Mempengaruhi Perilaku Kepatuhan Wajib Pajak Badan Di Kota Semarang. Populasi dan Sampel dalam penelitian ini adalah Wajib Pajak Badan yang terdaftar di kota Semarang. Wajib Pajak Badan dapat berupa Perseroan Terbatas (PT), Perusahaan Komanditer (CV), yayasan, ataupun organisasi lainnya yang pengelolaan perpajakannya diwakili oleh beberapa orang staf akuntansi dan perpajakan. Untuk menguji hipotesis dalam penelitian ini menggunakan analisis regresi logistik (Logistic Regression) karena variabel dependen dalam penelitian ini merupakan variabel dummy. Hasil yang diperoleh dalam penelitian ini adalah : Keadilan Umum / General Fairness tidak berpengaruh signifikan terhadap Kepatuhan Wajib Pajak Badan, Timbal Balik Pemerintah berpengaruh signifikan dan positif terhadap Kepatuhan Wajib Pajak Badan, Struktur Tarif Pajak berpengaruh signifikan dan positif terhadap Kepatuhan Wajib Pajak Badan, Ketentuan-ketentuan Khusus berpengaruh signifikan dan positif terhadap Kepatuhan Wajib Pajak Badan.Kata Kunci : Keadilan secara umum, Timbal Balik Pemerintah, Kepatuhan Wajib Pajak.

The results of the first year of research show that there has been a group of business activities called UPPKS (Usaha Peningkatan Pendapatan Keluarga Sejahtera) but the results are less than optimal because there are still many obstacles and weaknesses in managing management and business activities. The existing activities turned out to be still individual, not in groups. The research objective is the development of sustainable business activity groups in the form of cooperative embryos related to efforts to increase the role of women for poverty alleviation.This research uses a qualitative method which is a description of conditions in the field. The solution implemented is through training and assistance in establishing cooperatives.The results obtained are increased motivation to develop business through group activities, namely cooperatives, this is evident from the willingness to establish cooperatives even though they are not in the form of legal entities (embryos). Training and assistance are needed for the continuity of the cooperative.

<p>The community poverty condition shows that there are still many women who do not work and less maximum of the effort to increase the income of prosperous families program (UPPKS) in Semarang Regency, which is only 30% active. In this process, the integration of women in development, especially women from the weak economic group, those with low income needs to be encouraged through increasing the ability and skills to carry out productive economic activities, in order to expand employment opportunities and create businesses for themselves through business groups that then develop in the form of cooperation. The study was conducted using qualitative method that sought to explore the problems directly from the participants so that the factors that could foster the interest and motivation of women to become entrepreneurs were obtained, the hope for prosperity and the establishment of business groups related to poverty alleviation efforts through women empowerment. The research participants were women entrepreneurs who joined the group (UPPKS) and family planning field officers in Semarang Regency. Data collection techniques were carried out by conducting interviews, observation / surveillance and documentation. Data validity used triangulation technique. The results of the field research were recorded, interpreted, extracted, analyzed to form categories, patterns and then formed as a mini theory. The final results of this study are the creation of prosition and mini theory on women empowerment studies in relation to poverty alleviation through social entrepreneurship which is expected to be guidance for business.</p>