Analisa kekuatan hukum surat pernyataan notariil atas kepemilikan tanah secara nominee berdasarkan ketentuan Undang-Undang Pengampunan Pajak terhadap ketentuan Undang-Undang Pokok Agraria = Analysis on the legal forceof a notarial statement letter regarding the ownership of land by a nominee towards based on the Tax Amnesty Law Towards The Agrarian Law