The usefulness of a receipt as proof in the transfer of land rights

Abstract

According to Government Regulation No. 24 of 1997 Governing Land Registration, Article 37 Paragraph (1) states that 
a genuine deed prepared by a Land Deed Official (PPAT) must be used as proof of a legitimate transfer of rights. But in 
reality, property rights transfers still take place without a PPAT deed, depending just on a receipt as evidence of payment. 
In the context of issues pertaining to the transfer of land rights, this study attempts to examine the legal status and 
evidential weight of a receipt, which is categorised as a private document ("akta di bawah tangan").