ABSTRAKHasil penelitian menyimpulkan, bahewa akibat hukum dari peralihan hak milik atas tanah yang belum lunas pembayarannya adalah sah secara jual beli, akan tetapi apabila pembayaran harga tanahnya tersebut belum dilunasi terlebih dahulu maka peralihan hak nya dapat ditangguhkan (sesuai perjanjian pengikatan jual beli lunas). Setelah pembayaran harganya dilunasi baru proses peralihan haknya dilanjutkan (pembuatan Akta Jual Beli dan proses sertifikat). PPAT membuatkan Akta Jual Beli selanjutnya akta tersebut dijadikan alat bukti autentik yang menerangkan telah terjadi peralihan hak atas tanah melalui jual beli selanjutnya untuk didaftarkan. Sedangkan jual beli tanah yang menganut hukum adat bersifat konkret, kontan, nyata dan riil. Artinya peran PPAT dalam melaksanakan amanat Undang-Undang tersebut harus benar-benar terlaksana dan kaitannya dengan peralihan hak milik atas tanah yang belum lunas pembayarannya, PPAT harus menentukan sikap tegas untuk tidak membuatkan Akta Jual Beli tersebut sebelum seluruh pembayaran harganya lunas meskipun cara pembayarannya secara bertahap. Solusinya apabila ada permasalahan seperti itu maka PPAT harus membuatkan perjanjian pengikatan jual beli lunas sebelum dibuatkan Akta Jual Belinya. Hal tersebut dilakukan supaya terwujud rasa keadilan dan meminimalisir wanprestasi antara penjual dan pembeli dalam kaitannya dengan jual beli tanah.Kata Kunci : Akibat Hukum, Jual Beli Tanah, Belum Lunas. ABSTRACT The result of this study concludes that the legal effect of the transfer of ownership of land that has not paid off is valid for the sale and purchase, but if the payment of the land price has not been paid in advance then the transfer of its rights can be suspended (in accordance with the agreement of sale and purchase settlement paid). After payment of the price is paid a new process of transfer of rights continue (making Deed of Sale and Purchase certificate process). PPAT makes the Deed of Sale and then the deed is used as authentic proof that there has been a transfer of land rights through subsequent sale and sale to be registered. While the sale and purchase of land that adheres to customary law is concrete, cash, real and real. This means that the role of PPAT in carrying out the mandate of the Act must be fully implemented and related to the transfer of ownership rights to land that has not paid off, PPAT must determine the firm stance to not make the Deed and Sell before all payment of the price paid in full even though the payment method gradually . The solution if there are problems like that then PPAT must make a binding agreement to buy and sell paid before the Deed of Sale. This is done in order to realize the sense of justice and minimize the default between the seller and the buyer in relation to the sale and purchase of land.Keywords: Legal Effect, Sale and Purchase Land, Not Filled.