DAMPAK PENERAPAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 TERHADAP PAJAK PENGHASILAN (PT. Bank Perkreditan Rakyat Pancur Banua Khatulistiwa Sungai Pinyuh) (Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura, 2014)