This study aimed to identify the effect of the independent variable capital intensity (CAPR), return on assets (ROA), debt to asset ratio (DAR), and the size of the company (SIZE) on tax avoidance (CETR) as dependent variable. This study tested using multiple linear regression analysis with the SPSS 25 program with a causality and comparative approach using cross sectional data. The results of the study in 2015 showed that the capital intensity and debt to asset ratio does not affect on tax avoidance, while return on assets and company size have significant negative effect on tax avoidance. In 2017, showed that the capital intensity, debt to asset ratio, and company size does not affect on tax avoidance, while return on assets has a significant negative effect on tax avoidance. Hypothesis testing results indicate that the independent variables simultaneously in 2015 and 2017 affect the dependent variable.

This article discusses two things. First, the historiography of the pilgrimage in South Sulawesi during the State of East Indonesia. Second, the correlation between rice and copra as commodities had impacts on economic growth in South Sulawesi. The method used in this article was the historical method by analyzing mainly contemporary archives. This study shows that the people in South Sulawesi can perform the pilgrimage due to the economic growth through rice and copra trade activities in this area, at least during the State of East Indonesia in 1946-1950. One of the benchmarks of economic growth is the number of people in South Sulawesi performing the pilgrimage, especially those who come from rice and copra producing areas.

The method employed in this research is a historical approach consisting of the following stages: data collection (especially in study of archives and records), critical, interpretation, and historiography (compiling the history). The results of this research demonstrate, first of all, a healthy level of production of rice in South Sulawesi, due to the quality and quantity of arable land suitable for rice planting; also, the presence of ports on both the east and west sides of the peninsula motivated the creation of rice trade network in East Indonesia during the years 1946-1950. Nevertheless, it is undeniable that the political upheaval that took place in South Sulawesi in the 1950s affected the production and trade of rice in the area, with one of the results being the emergence of rice smuggling. It may be generally concluded that in addition to contributing to the economy, the creation of a trade network also carries a political aspect.