Tanggung jawab notaris berkaitan dengan pembayaran bea perolehan hak atas tanah dan bangunan (BPHTB) : analisis putusan Pengadilan Negeri Denpasar Nomor 300/Pid.B/2015/PN.Dps = The notary's responsibility related with the acquisition duty of right on land and building : analysis of District Court decision of Denpasar No. 300/Pid.B/2015/PN.Dps