STATUS TANAH YANG DIPEROLEH OLEH BADAN HUKUM MELALUI JUAL BELI TANAH MILIK ADAT DI HADAPAN PEJABAT PEMBUAT AKTA TANAH (PPAT) T. Eru Fadhillah Ilyas Ismail** Yanis Rinaldi*** ABSTRAK Pasal 26 ayat (2) Undang-Undang Nomor 5 tahun 1960 Tentang Peraturan Dasar Pokok-Pokok Agraria melarang setiap adanya peralihan Hak dengan status hak milik atau milik adat kepada selain dari subjek hukum pada Pasal 21 UUPA dan Pasal 1 Peraturan Pemerintah Nomor 38 Tahun 1963 tentang penunjukan badan-badan hukum yang dapat memiliki hak milik atas tanah, seperti Bank yang didirikan negara, Perkumpulan koperasi, Badan keagamaan, Badan sosial, Namun di dalam praktiknya terdapat badan hukum selain dari Pasal 1 PP No. 38/1963 yang melakukan jual beli tanah milik adat di hadapan PPAT di Nagan Raya. Penelitian ini bertujuan untuk menjelaskan status tanah apa yang diperoleh oleh badan hukum melalui jual beli tanah milik adat, Serta menjelaskan tanggung jawab dari PPAT yang telah membuat akta jual beli tanah milik adat, yang di beli oleh badan-badan hukum selain dari Pasal 1 PP No.38/1963. Penelitian ini menggunakan metode penelitian Yuridis Normatif dengan pendekatan perundang-undangan. Data utama penelitian adalah data sekunder yang didukung data primer. Data yang terkumpul kemudian diolah dan dianalisis dengan pendekatan kualitatif. Hasil penelitian menunjukkan, Status tanah yang diperoleh oleh badan Hukum selain dari Pasal 21 UUPA dan Pasal 1 PP No. 38/1963 melalui jual beli tanah milik adat dihadapan PPAT adalah berstatus tanah negara. Upaya yang dapat dilakukan untuk menajamin hak badan hukum terhadap tanah yang sudah menjadi tanah negara akibat dari Pasal 26 ayat (2) UUPA adalah melakukan permohonan hak baru kepada badan pertanahan Nasional. Pertanggung jawaban oleh PPAT terhadap akta jual beli milik badan hukum selain dari Pasal 21 UUPA dan Pasal 1 PP No. 38/1963 dapat di mintakan, tanggung jawab tersebut dapat berupa Sanksi Administratif, dan Sanksi Perdata. Disarankan kepada badan-badan hukum selain dari Pasal 21 UUPA dan Pasal 1 PP No. 38/1963 yang telah melakukan praktik jual beli tanah milik adat agar mengajukan permohonan hak yang baru kepada pihak BPN, jika tidak maka ketentuan Pasal 26 ayat (2) UUPA harus ditaati oleh badan hukum tersebut yaitu tidak melakukan akitiftas diatas tanah negara. Dan kepada PPAT haruslah mengetahui secara mendalam ketentuan Pasal 21 UUPA dan Pasal 1 PP No.38/1963 tentang subjek hukum yang dapat atau tidak dalam menerima peralihan hak milik. LAND STATUS OBTAINED BY THE LEGAL ENTITY THROUGH SELLING AND PURCHASING OF CUSTOMARY LAND IN FRONT OF LAND DEED OFFICIAL (PPAT) T. Eru Fadhillah Ilyas Ismail** Yanis Rinaldi*** ABSTRACT Article 26 paragraph (2) of Act Number 5 of 1960 on Basic Agrarian Principles prohibits any transfer of rights with the status of ownership rights or customary ownership to other than legal subjects in Article 21 of the UUPA and Article 1 of Government Regulation Number 38 of 1963 on the appointment of legal entities that can have ownership rights over land, such as banks established by the state, cooperative associations, religious and social entity, however, in practice there are legal entities other than Article 1 of Government Regulation No. 38/1963 who sale and purchase customary land in front of Land Deed Official in Nagan Raya District. This study aims to explain what land status is obtained by legal entities through the sale and purchase of customary land, as well as to explain the responsibilities of the Land Deed Official who has made the sale and purchase deed of customary land, which is purchased by legal entities other than Article 1 Government Regulation No.38 / 1963. This study was carried out through a normative juridical research method with a statute approach. The main research data is secondary data supported by primary data. The data that has been collected then processed and analysed using a qualitative approach. The outcomes indicated that the status of land obtained by legal entities apart from Article 21 UUPA and Article 1 Government Regulation no. 38/1963 through the sale and purchase of customary land in front of Land Deed Official is the status of state land. The way that can be made to guarantee legal entity rights to land that have become state land as a result of Article 26 paragraph (2) of the UUPA is to apply for new rights to the National Land Agency. The responsibility of the Land Deed Official for sale and purchase deeds belonging to legal entities other than Article 21 UUPA and Article 1 Government Regulation No. 38/1963 can be asked for the responsibility in the form of Administrative Sanctions and Civil Sanctions. It is suggested to legal entities apart from Article 21 UUPA and Article 1 of Government Regulation no. 38 of 1963 who have practiced selling and purchasing of customary land should apply for new rights to the National Land Agency, otherwise the provisions of Article 26 paragraph (2) of the UUPA must be obeyed by the legal entity, that is not carrying out activities on state land. The Land Deed Official needs to understand in-depth provisions of Article 21 of UUPA and Article 1 of Government Regulation No.38 / 1963 on legal subjects which can or cannot receive the transfer of property rights.