<![CDATA[This study aims to analyze the evidentiary strength of receipts as proof in land sale transactions and the legal implications on the validity of agreements and transfer of rights when the seller’s whereabouts are unknown, as reflected in Decision Number 11/Pdt.G/2024/PN Majalengka. The research employs a normative juridical method with statutory and case approaches. The results indicate that a receipt, as a private document, has valid evidentiary value under Articles 1866 and 1874 of the Civil Code, provided it is supported by other evidence such as witness testimony, village records, and physical possession of the land. Although not executed in the form of a Sale and Purchase Deed (AJB), the agreement remains materially valid as it fulfills the requirements of Article 1320 of the Civil Code. However, administratively, the transfer of land rights cannot be registered without an AJB as required by Government Regulation No. 24 of 1997. In cases where the seller cannot be located, a court decision serves as a substitute legal basis to ensure legal certainty and protect good faith buyers.]]>
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