This study aims to identify and describe the transfer of land rights due to inheritance that is not registered. To analyse and describe the reasons for heirs with inheritance rights but opted not to register their rights in accordance with Government Regulation Number 24 of 1997. The research method uses qualitative with empirical characteristics. The subjects in this study were people who received inheritance and chose not to register, the registration of the transfer of rights officer, Mr. Carik in Margomulyo Village, Head of Sleman BPN land registration The approach method used in this study is a sociological juridical approach. Retrieval of data using the Interview method. Technical data analysis using qualitative juridical analysis. The results of the study concluded that the legal consequences if the transfer of land rights is due to inheritance that is not registered according to Government Regulation Number 24 of 1997, namely the heirs as the holders of inherited land rights will not be guaranteed legal certainty because of the absence of proof of certificate of land ownership considering a certificate serves as a written proof of rights on behalf of the heirs, and due to the failure to register their land to the Sleman Regency BPN, the heirs are unable carry out legal actions such as sale and purchase, grants, exchanges, distribution of joint rights and entry into the company. The reason for the heirs who received inheritance rights but chose not to register their rights in accordance with Government Regulation Number 24 of 1997, are due to the land registration process which according to residents, has been complicated and required a lenghty process. Lack of knowledge from residents also prevents them from immediate registeration hence conflicts arise over inheritance between families. The other reason is that the community tends not register their land by considering the members of their family or relatives who have not agreed on the distribution of the land, thus the process of registering inherited land cannot be carried out as it requires the signature of the relatives to the heir
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