Calls to the following methods count against the number of DML queries issued in a request.

Approval.process
Database.convertLead
Database.emptyRecycleBin
Database.rollback
Database.setSavePoint
delete and Database.delete
insert and Database.insert
merge and Database.merge
undelete and Database.undelete
update and Database.update
upsert and Database.upsert
System.runAs

For more info, check the below link

https://developer.salesforce.com/docs/atlas.en-us.apexcode.meta/apexcode/apex_gov_limits.htm

Cheers!!!