Hambatan Bagi Fungsi Pejabat Pembuat Akta Tanah dalam Penagihan Pajak Penghasilan (PPh) Atas Pengalihan Hak Atas Tanah dan/atau Bangunan dan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) = Barriers to the Function of Land Deed Official in Collecting Income Taxes in Respect of the Transfer of Right on Land and/or Building and Acquisition Duty of Right on Land and Building