Pursuant to Article 37 Paragraph (1) of Government Regulation No. 24 of 1997 concerning Land Registration, a valid transfer of rights requires an authentic deed drawn up by a Land Deed Official (PPAT) to serve as valid evidence. However, in practice, instances of land rights transfers still occur without a PPAT deed, relying solely on a receipt as proof of payment. This research aims to analyze the legal standing and evidentiary weight of a receipt—classified as a private document (“akta di bawah tangan”)—within the context of disputes regarding the transfer of land rights.