ABSTRAK Penelitian ini berjudul “Kontradiktif Kebijakan Pemerintah Kabupaten Aceh Singkil Tentang Izin Pendirian Gereja” (StudiKasus :Desa Suka Makmur, Kecamatan Gunung Meriah). Penelitian bertujuan untuk mengetahui factor yang mempengaruhi terjadinya Konflik di Aceh Singkil serta mengetahui pandangan umat Islam dan Kristen tentang peran Pemerintah Aceh Singkil terkait penyelesaian izin pendirian rumah ibadah (Gereja/undung-undung) di Desa Suka Makmur, Kecamatan Gunung Meriah. Penelitian menggunakan metode kualitatif, data diperoleh dari hasil wawancara serta arsip yang berkaitan langsung dengan penelitian. Sedangkan teknik penulisan didasarkan pada bukupanduan penulisan skripsi Fakultas Ilmu Sosial dan Ilmu Politik tahun 2015 Banda Aceh. Hasil penelitian menunjukkan bahwa konflik terjadi karena terdapat perbedaan dalam menanggapi konflik pendirian rumah ibadah di Aceh Singkil. Menurut umat islam, secara sadar umatnon muslimtelahmelanggar perjanjian bersama pada tahun 1979, melanggar kesepakan bersama 09 oktober 2011, melanggar SKB dua Menteri, serta PeraturanGubernur Aceh No 25/2007 tentang izin pendirian rumah ibadah di Aceh, sertaQanun Aceh Singkil No 2/2007 tentang pendirian Rumah Ibadah. Isi perjanjian yang dilanggar oleh pihak umatnon muslim ialah dalam kesepakatan bersama yaitu gereja di Aceh Singkil hanya boleh dibangun satu unit, yaitu Gereja Kuta Kerangen dengan ukuran 12x24m dan tidak bertingkat, serta empat unit undung-undung, yaitu satu unit di Desa Keras, satu Unit Napagalu, satu unit Desa Suka Makmur dan satu unit di Desa Lae Gecih. Apabila terdapa tgereja atau undung-undung selain yang tersebut di atas, maka harus di bongkar. Dalam pandangan umat non muslim, meskipun dalamkesepakatanbersama para petinggi umatnon muslim sudah menandatangani perjanjian untuk hanya memiliki 1 buah gereja dan 4 unit undung-undung. Namun pertambahan penduduk kaum non muslim semakin banyak serta sulitnya pengurusan izin pendirian rumah ibadah sehingga umat non muslim mendirikan geraja tanpa izin, dimana pada tahun 2012 tercatatada 27 gereja yang tersebar di wilayah Aceh Singkil. ABSTRACK The research title "Contradictive Policy of Aceh Singkil Regency Government About Permission of Establishment of Church" (Case Study : SukaMakmur Village, GunungMeriah). Research aims to review of factors affect the occurrence ofof the conflict in acehsingkil and know the views of Muslims and Christians about the role of the Government of Aceh Singkil related to the completion of the permit for the construction of houses of worship in the village of SukaMakmur, GunungMeriah District. Research using qualitative method, data obtained from interviews and archives that directly related to the research. While the writing technique is based on guidebook writing thesis Faculty of Social and Political Science in 2015 Banda Aceh. The results show that conflicts occur because there are differences in responding to the conflict of building houses of worship in Aceh Singkil.According to the Islamic ummah, consciously the non-Muslims have violated the collective agreement in 1979, violated the joint agreement of 09 October 2011, violated the SKB 2 Ministers, and the Regulation of Governor of Aceh No 25/2007 on the permit to build houses of worship in Aceh, and Qanun Aceh Singkil No 2/2007 on the establishment of houses of worship. The contents of the agreement that is violated by non-Muslim parties is in mutual agreement that the church in Aceh Singkil can only be built one unit, namely Kuta Church of Kerangen with size 12x24m and not terraced, and four units of undung-undung, It will be on a village Keras, Napagalu, SukaMakmur, and village LaeGecih.If there was a church or undung-undung other than those mentioned above, then must be dismantled. In the view of non-Muslims, although in mutual agreement the non-Muslim leaders have signed an agreement to have only 1 piece of church and 4 units undung-undung. However, the increasing population of non-Muslims increasingly difficult and the difficulty of making permits for the construction of houses of worship so that non-Muslims establish a church without permission, where in 2012 there were 27 churches spread across Aceh Singkil.