Riski Wulandari, Masrullah, M. and Khadijah Darwin 2024. THE EFFECT OF INTELLECTUAL INTELLIGENCE (IQ), SPIRITUAL INTELLIGENCE (SQ), EMOTIONAL INTELLIGENCE (EQ) ON THE LEVEL OF UNDERSTANDING ACCOUNTING STUDENT TAXPAYER UNISMUH MAKASSAR. International Journal of Economic Research and Financial Accounting. 2, 4 (Jun. 2024). DOI:https://doi.org/10.55227/ijerfa.v2i4.154.