{"id":42567,"date":"2026-06-03T15:04:23","date_gmt":"2026-06-03T08:04:23","guid":{"rendered":"https:\/\/law.ugm.ac.id\/?p=42567"},"modified":"2026-06-09T15:19:09","modified_gmt":"2026-06-09T08:19:09","slug":"menakar-kekuatan-hukum-kuitansi-dalam-peralihan-hak-atas-tanah-edukasi-kolaboratif-mahasiswa-notariat-ugm-dengan-praktisi-notaris-ppat-melalui-siaran-rri-pro-2-yogyakarta","status":"publish","type":"post","link":"https:\/\/law.ugm.ac.id\/en\/menakar-kekuatan-hukum-kuitansi-dalam-peralihan-hak-atas-tanah-edukasi-kolaboratif-mahasiswa-notariat-ugm-dengan-praktisi-notaris-ppat-melalui-siaran-rri-pro-2-yogyakarta\/","title":{"rendered":"Assessing the Legal Evidentiary Value of Receipts in Land Rights Transfers: A Collaborative Educational Initiative Between UGM Notarial Law Students and a Notary & Land Deed Official (PPAT) Through an RRI Pro 2 Yogyakarta Broadcast"},"content":{"rendered":"

Private land sale transactions based solely on stamped receipts remain a common practice in Indonesian society, particularly in rural areas of the Special Region of Yogyakarta. This phenomenon is largely driven by communal values such as mutual trust, close familial relationships, and the desire to avoid the costs associated with engaging a Land Deed Official (PPAT) and fulfilling transactional tax obligations. Unfortunately, such practices have contributed to widespread legal misconceptions. Many people assume that full payment automatically results in a legally valid transfer of land rights. This misunderstanding frequently leads to land disputes, including double-sale schemes and conflicts involving heirs who refuse to recognize receipts executed by their predecessor.<\/p>\n\n\n\n

In response to the urgency of literacy on this issue, Dimas Rofiq Rahmawan, S.H. and Aryza Istivani, S.H., students of the Master of Notarial Law Program at the Faculty of Law, Universitas Gadjah Mada (UGM), conducted a legal education initiative through the 2026 Student Legal Outreach Grant Program organized by the Center for Legal Consultation and Assistance (PKBH) of the UGM Faculty of Law. The program was carried out in collaboration with Theresia Pusvita Dewi, S.H., a legal practitioner, academic, and Regional Board Member of the Indonesian Association of Land Deed Officials (IPPAT) of Kulon Progo. The educational session, entitled \u201cAssessing the Legal Evidentiary Value of Receipts in Land Rights Transfers,\u201d was broadcast live through RRI Pro 2 Yogyakarta and moderated by radio host, Niken Ayu.<\/p>\n\n\n\n

During the discussion, Theresia explained the legal status of receipts under Indonesian law. From a Civil Law perspective, a receipt constitutes a privately executed written instrument that serves only as preliminary evidence of a legal obligation between parties. Referring to the Indonesian Stamp Duty Law, the affixation of a stamp merely fulfills a fiscal obligation and does not strengthen the legal status of the document. In the context of land transactions, a receipt evidences only the obligatory aspect of an agreement and does not constitute proof of the transfer of proprietary rights. Consequently, it cannot serve as a legal basis for land registration before the relevant state authority.<\/p>\n\n\n\n

Theresia further emphasized that under Indonesia\u2019s national agrarian law system (UUPA), land sale and purchase transactions must comply with the principle of terang dan tunai (clear and cash principle). Accordingly, the transfer of land rights must be conducted openly before an authorized official. This requirement is expressly regulated under Government Regulation No. 24 of 1997, which mandates the execution of a Deed of Sale and Purchase (AJB) before a PPAT prior to registration with the Land Office. Proper compliance with these procedures from the outset is considerably more efficient in terms of cost, time, and effort than resolving disputes through litigation. Early legal certainty is an effective means of preventing significant losses in the future.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

<\/p>\n\n\n\n

As a preventive measure, where the seller remains alive and acknowledges the transaction in good faith, the parties are advised to immediately execute an AJB before a PPAT to facilitate registration of the transfer. Where payment has been completed but the administrative requirements for the AJB have not yet been fully satisfied, the parties may first execute a fully paid Conditional Sale and Purchase Agreement (PPJB) accompanied by a Power of Attorney to Sell before a Notary. Such authentic instruments provide substantially stronger evidentiary value and legal protection.<\/p>\n\n\n\n

Dimas further explained that legal remedies remain available when a seller\u2019s heirs refuse to acknowledge a transaction entered into by the deceased seller. In such circumstances, the buyer may pursue a breach of contract claim or a tort claim before the District Court to enforce their proprietary rights. Where the land has subsequently been transferred to a third party and a certificate has been issued in the third party\u2019s name, the buyer may seek annulment of the certificate before the Administrative Court (PTUN), provided that administrative defects in its issuance can be established.<\/p>\n\n\n\n

Nevertheless, the public should be aware of applicable limitation periods. An action seeking annulment of a land certificate before the PTUN is generally subject to a ninety-day filing period from the date the certificate becomes known or publicly announced. Furthermore, Article 32 paragraph (2) of Government Regulation No. 24 of 1997 provides legal protection to a party who has continuously possessed land in good faith for five years following the issuance of a certificate without objection from any other party. As a result, an aggrieved party may lose the right to challenge the certificate, except where criminal conduct such as document forgery can be legally proven.<\/p>\n\n\n\n

Beyond its legal significance, this outreach initiative contributes to the achievement of several Sustainable Development Goals (SDGs), particularly SDG 4 (Quality Education), SDG 11 (Sustainable Cities and Communities), and SDG 16 (Peace, Justice and Strong Institutions), by expanding access to legal education, promoting legal certainty in land ownership, and strengthening access to justice for the broader community.<\/p>\n\n\n\n

Authors: Dimas Rofiq Rahmawan, S.H. and Aryza Istivani, S.H.<\/p>","protected":false},"excerpt":{"rendered":"

Praktik transaksi jual beli tanah di bawah tangan yang mengandalkan selembar kuitansi bermeterai masih menjadi fenomena yang sangat lazim di tengah masyarakat, khususnya di wilayah pedesaan Daerah Istimewa Yogyakarta. Fenomena ini umumnya didasari oleh budaya komunal seperti rasa saling percaya, hubungan kekerabatan yang erat, serta niat praktis untuk menghindari biaya jasa Pejabat Pembuat Akta Tanah […]<\/p>\n","protected":false},"author":95,"featured_media":42568,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[114,28,218,77],"tags":[240,357,344,241,233,228,227,220],"class_list":["post-42567","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aktifitas-mahasiswa","category-berita","category-berita-sdgs","category-pengabdian","tag-fakultas-hukum-ugm","tag-keluarga-mahasiswa-magister-kenotariatan","tag-kmn-fh-ugm","tag-law-ugm","tag-sdg-11-kota-dan-pemukiman-yang-berkelanjutan","tag-sdg-16-perdamaian-keadilan-dan-kelembagaan-yang-tangguh","tag-sdg-4-pendidikan-berkualitas","tag-sdgs"],"_links":{"self":[{"href":"https:\/\/law.ugm.ac.id\/en\/wp-json\/wp\/v2\/posts\/42567","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/law.ugm.ac.id\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/law.ugm.ac.id\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/law.ugm.ac.id\/en\/wp-json\/wp\/v2\/users\/95"}],"replies":[{"embeddable":true,"href":"https:\/\/law.ugm.ac.id\/en\/wp-json\/wp\/v2\/comments?post=42567"}],"version-history":[{"count":1,"href":"https:\/\/law.ugm.ac.id\/en\/wp-json\/wp\/v2\/posts\/42567\/revisions"}],"predecessor-version":[{"id":42570,"href":"https:\/\/law.ugm.ac.id\/en\/wp-json\/wp\/v2\/posts\/42567\/revisions\/42570"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/law.ugm.ac.id\/en\/wp-json\/wp\/v2\/media\/42568"}],"wp:attachment":[{"href":"https:\/\/law.ugm.ac.id\/en\/wp-json\/wp\/v2\/media?parent=42567"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/law.ugm.ac.id\/en\/wp-json\/wp\/v2\/categories?post=42567"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/law.ugm.ac.id\/en\/wp-json\/wp\/v2\/tags?post=42567"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}