This study aims to determine how much influence emotional intelligence, spiritual intelligence, learning behavior, and the environment have on understanding taxation. Especially for D4 Tax Accounting students at the politeknik Caltex Riau. The research location is at the Politeknik Caltex Riau. The time of this research started from June to August 2023. The population of D4 Tax Accounting students at the Politeknik Caltex Riau was 178 students. Using the type of data in the form of quantitative based on a Likert scale. Source of data used primary data. Data analysis techniques used data quality tests, classical assumption tests, and hypothesis testing using SPSS 24. Emotional intelligence and learning behavior variables had no effect on understanding of taxation in tax accounting students at Politeknik Caltex Riau. Spiritual intelligence and learning environment variables influence the understanding of taxation in tax accounting students at Politeknik Caltex Riau.
Keywords: The Effect of Understanding Taxation