ABSTRAK- Dalam persengketaan pertanahan, suatu kepemilikan tanah dapat dibuktikan yang salah satunya didasari oleh perbuatan hukum jual beli tanah. Suatu bukti perbuatan hukum jual beli dapat dibuktikan salah satunya oleh kuitansi. Akan tetapi, kuitansi tidak menguraikan secara rinci suatu perjanjian, maka perlu didukung dengan alat bukti lain yang membuktikan bahwa perjanjian tersebut adalah dasar penerimaan uang yang diuraikan dalam kuitansi. Penyelesaian sengketa tanah dapat diupayakan melalui peranan kantor wilayah Badan Pertanahan Nasional untuk mendapatkan penanganan dan penyelesaian. Adapun alternatif penyelesaian sengketa pertanahan yang dilaksanakan oleh kantor wilayah Badan Pertanahan Nasional dengan cara mediasi sesuai ketentuan Peraturan Menteri Agraria Nomor 21 Tahun 2020. Peran Badan Pertanahan Nasional dalam suatu persengketaan pertanahan adalah sebagai mediator otoritatif yang netral. Akan tetapi, alternatif penyelesaian sengketa melalui upaya mediasi seringkali dinilai tidak efektif dikarenakan sulitnya tercapai kesepakatan perdamaian diantara para pihak yang bersengketa. Maka dari itu penulis tertarik untuk melakukan penelitian deskriptif-analitis dengan metode pedekatan yuridis normatif. Dalam metode pengumpulan data yang digunakan adalah dengan mewawancarai narasumber bersangkutan yang ada kaitannya terhadap penelitian yang diteliti. Penulis juga menggunakan metode penelitian kepustakaan. Data yang dikumpulkan berupa sumber-sumber hukum yang terdiri dari sumber hukum primer yang berdasarkan Undang-Undang Dasar 1945, Undang-Undang Pokok Agraria, KUHPerdata, Peraturan Pemerintah Nomor 24 Tahun 1997. Proses mediasi baru dapat dilakukan apabila para pihak yang terlibat sengketa sudah saling sepakat untuk menyelesaikan sengketa secara mediasi. Kemudian dalam sistem hukum Lawrence Friedman menunjukkan terdapat persoalan dalam aspek budaya hukum ABSTRACT- In land disputes, a land ownership can be proven, one of which is based on a legal act of buying and selling land. A proof of a legal act of buying and selling can be proven, one of which by a receipt. However, a receipt does not detail a contract in full, so it needs to be supported by other evidence that proves that the contract is the basis for the acceptance of the money detailed in the receipt. The settlement of land disputes can be attempted through the role of the regional office of the National Land Agency to obtain handling and settlement. The alternative land dispute settlement carried out by the regional office of the National Land Agency through mediation in accordance with the provisions of the Minister of Agrarian Affairs Regulation Number 21 of 2020. The role of the National Land Agency in a land dispute is as an authoritative and neutral mediator. However, the alternative settlement through mediation efforts is often considered ineffective due to the difficulty of reaching a peace agreement among the disputing parties. Therefore, the writer is interested in conducting a descriptive-analytic research with a normative legal approach method. In the data collection method used, the writer interviewed relevant sources related to the research being studied. The writer also used a library research method. The collected data consisted of legal sources, including primary legal sources based on the 1945 Constitution, the Basic Agrarian Law, the Civil Code, and Government Regulation Number 24 of 1997. Then, secondary legal sources based on books, journals, articles, and opinions of legal experts... Based on this research, it was found that the National Land Agency (BPN) has a role as a mediator that helps disputing parties understand each other's perspectives and find what is important to them. The mediation process can only be carried out if the parties involved in the dispute agree to settle the dispute through mediation. Furthermore, in the legal system of Lawrence Friedman, it is shown that there is a problem in the cultural aspect of law