L Land certificates serve as strong evidence of legal ownership. however, regional expansion frequently gives rise to legal uncertainty due to jurisdictional conflicts and overlapping land control, which in turn affect administrative validity and may result in the annulment of land certificates. the annulment of cultivation right certificate (hgu) number 00146/muba registered under the name of pt. sentosa kurnia bahagia constitutes a concrete example of such issues. this research seeks to examine whether the annulment of cultivation right certificate number 00146/muba held by pt. sentosa kurnia bahagia was conducted in accordance with the applicable legal procedures, and to analyze the legal implications of such annulment based on decision number 182/b/2023/pt.tun.jkt. this study employs a normative legal research method with a descriptive approach. the data are analyzed qualitatively, and conclusions are drawn using deductive reasoning. the findings indicate that the annulment was not legally justified, as it failed to meet the formal and material requirements stipulated under article 35 and article 43 paragraph (2) of the regulation of the minister of agrarian affairs and spatial planning/national land agency number 21 of 2020, as well as article 32 paragraph (2) of government regulation number 24 of 1997 concerning land registration. moreover, both the administrative high court and the supreme court, at the appellate and cassation levels, affirmed that there were no administrative defects. consequently, the certificate remains valid and legally enforceable. this confirms that changes in territorial boundaries cannot serve as grounds for the annulment of land rights, and that the cultivation right of pt. sentosa kurnia bahagia remains legally recognized.