International Research Journal of Management, IT & Social Sciences Available online at https://sloap.org/journals/index.php/irjmis/ Vol. 6 No. 3, May 2019, pages: 18~28 ISSN: 2395-7492 https://doi.org/10.21744/irjmis.v6n3.624 18 The Role of Working Experience Moderating the Effect of Emotional Intelligence, Intellectual Intelligence, and Spiritual Intelligence on the Ethical Decision of Tax Consultants in Bali Area I Putu Indra Wiguna a Ketut Yadnyana b Article history: Abstract Received: 27 December 2018 Accepted: 31 March 2019 Published: 24 April 2019 This study aims to examine the effect of emotional intelligence, intellectual intelligence, and spiritual intelligence on ethical decisions of tax consultants with work experience as moderating variables. The population in this study were all registered tax consultants in the Bali Region who had practice licenses in accordance with the Directory of Indonesian Tax Consultants Association in 2018 as many as 58 people. The research sample was determined by purposive sampling method and based on the specified criteria obtained a total sample of 41 people. Research data was collected through survey methods with questionnaire techniques. The data analysis technique used in the study was multiple linear regression analysis and moderated regression analysis. The results showed that the variables of emotional intelligence had a positive effect on ethical decisions, intellectual intelligence had a positive effect on ethical decisions, and spiritual intelligence had a positive effect on ethical decisions. Work experience moderates the effect of emotional intelligence, intellectual intelligence, and spiritual intelligence on the ethical decisions of tax consultants. Keywords: emotional intelligence; ethical decisions; intellectual intelligence; spiritual intelligence; work experience; 2395-7492© Copyright 2019. The Author. This is an open-access article under the CC BY-SA license (https://creativecommons.org/licenses/by-sa/4.0/) All rights reserved. Author correspondence: I Putu Indra Wiguna, Faculty of Economic and Business Udayana University, Bali, Indonesia. Email address: indra.wiguna89@gmail.com 1. Introduction Devos (2012), states taxpayers use tax consultants to represent them for a number of reasons. That is: the desire to report accurate tax returns mainly due to their lack of knowledge of taxes based on the complexity of current tax law, the desire to minimize their taxes in an ethical manner required to be paid, and their fear of making mistakes that can a Faculty of Economic and Business, Udayana University, Bali, Indonesia b Faculty of Economic and Business, Udayana University, Bali, Indonesia