Abstract. One method to transfer land ownership rights through an auction of mortgage right carried out by auction officials at the State Assets and Auction Service Office, carrying out sales through the mortgage rights auction based on the requests from the holders of mortgage rights, auction as the implementation of executorial rights in the certificate of mortgage rights, sales implementation technique was carried out by auction officials at the State Assets and Auction Service Office, in which the implementation of mortgage right auction has generated the auction minute deed. For the auction buyer, the auction minute deed of mortgage rights can be used as the basis of land title transfer documents, therefore sold auction object and transfer of land title documents to the buyer of the auction, the ownership of land rights becomes the collateral for credit and the creditor may obtained credit refund which is not paid by the debtor from the sale of mortgage rights. However, there were several fact that not all auction buyers can enjoy the results of purchasing the land in the auction execution due to the constraints on the land area of the auction object, resulting in a dispute which results in the cancellation of the auction minutes deed by a court decision, which is one of the cases as in the Decree of Bandung district court with register No. 589/Pdt.G/2013 dated June 25, 2014. This certainly causes a loss for auction buyers who have paid full costs in the purchase of auction objects carried out by auction officials at the State Asset and Auction Service Office. The research method consists of the specifications using descriptive analysis with a normative juridical approach, the research phase being carried out is library research and field research. Data collection techniques used were document studies to obtain as well as to collect secondary data and interviews to obtain primary data then the data obtained is then analyzed qualitatively juridical. The seller of the mortgage right object who obtained the repayment of debt from the sale of mortgage right object has the responsibility to the auction object buyer as the recipient of the money from the auction of mortgage rights, the auction buyer who has the good intention to obtain legal protection for the auction object is included in the cancellation of the auction minutes deed. Cancellation of auction minutes deed results in auction buyers losing ownership rights to the land purchased in the auction of mortgage right, therefore the auction seller has an obligation to return the entire detriment suffered by the auction buyer materially and immaterially. Whereas the cancellation of the auction minutes deed on the implementation of the auction of mortgage rights by auction officials at the State Asset and Auction Service Office as the party receiving the sale request through the auction of mortgage rights is not obliged to be responsible for the cancellation of the auction minutes deed as long as the auction has fulfilled the entire formal provisions in the auction implementation guidelines because if the basis for cancellation of the auction minutes deed derived from the material validity aspects (physical and juridical data) of the auction object, therefore it is the responsibility of the auction seller.Keywords: Collateral, Auction Execution, Mortgage RightsAbstrak.Salah satu cara peralihan hakatas tanah melaluilelang eksekusi hak tanggungan yang dilaksanakan olehPejabat lelang pada Kantor Pelayanan Kekayaan Negara dan Lelang (KPKNL), untuk melaksanakan penjualan melalui lelang eksekusi hak tanggungan atas dasar permohonan dari pemegang hak tanggungan, lelang eksekusi sebagai pelaksanaan hak eksekutorial dalam sertipikat hak tanggungan, teknis pelaksanaan penjualandilaksanakan oleh pejabat lelang di Kantor Pelayanan Kekayaan Negara dan Lelang (KPKNL),yang mana dari pelaksaan lelang eksekusi hak tanggungan menerbitkan risalah lelang, bagi pembeli lelang kutipan risalah lelang eksekuai hak tanggungan dapat dijadikan sebagai dasar baliknama sertipikat kepemilikan tanah sehingga dengan terjualnya objek lelang dan dilakukan baliknama sertipikat kepada pembeli lelang maka telah beralih kepemilikan hak atas tanah yang jadi jaminan kredit serta kreditur memperoleh pengembalian kredit yang ingkar janji dibayar debitur dari hasil penjualan obyek hak tanggungan. Akan tetapi faktanya tidak semua pembeli lelang dapat menikmati hasil pembelian bidang tanah dalam lelang eksekusi karena dilapangan terdapat kendala-kendala diatas bidang tanah obyek lelang eksekusi hak tanggungan, sehingga menimbulkan adanya sengketa yang berakibat pembatalan risalah lelang oleh putusan pengadilan, yang mana salah satu contoh kasus sebagaimana dalam putusan pengadilan negeri Bandung dengan register No. 589/Pdt.G/2013 tertanggal 25 juni 2014, hal ini tentunya menyebabkan kerugian bagi pembeli lelang yang telah membayar lunas seluruh biaya dalam pembelian  obyek lelang yang dilaksanakan oleh pejabat lelang di Kantor Pelayanan Kekayaan Negara dan Lelang (KPKNL), Metode penelitian ini terdiri dari spesifikasi penelitian yang menggunakan deskriptif analisis dengan metode pendekatan yuridis normatif dengan tahap penelitian yang dilakukan adalah penelitian kepustakaan dan penelitian lapangan. Teknik pengumpulan data yang digunakan  melalui studi dokumen untuk memperoleh dan mengumpulkan data sekunder dan  wawancara memperoleh data primer kemudian  data yang telah didapat kemudian dianalisis secara yuridis kualitatif. Penjual obyekhak tanggunganyangmemperoleh pelunasan utang dari penjualan obyek hak tanggungan  memiliki kewajiban bertanggungjawab kepada pembeli obyek lelang sebagai penerima uang hasil lelang eksekusi hak tanggungan, pembeli lelang yang beritikad baik memperoleh perlindungan hukum atas perbuatannya membeli obyek lelang hak tanggungan termasuk dalam hal  adanya pembatalan risalah lelang. Pembatalan risalah lelang mengakibatkan pembeli lelang kehilangan hak kepemilikan atas tanah yang dibeli dalam lelang eksekusi hak tanggungan oleh karena itu penjual obyek lelang memiliki kewajiban untuk mengembalikan segala kerugian yang dialami oleh pembeli lelang baik materil maupun immaterial. Sedangkan terhadap adanya pembatalan risalah lelang atas pelaksanaan lelang eksekusi hak tanggungan oleh pejabat lelang di Kantor Pelayanan Kekayaan Negara dan Lelang (KPKNL) sebagai pihak yang menerima permohonan penjualan melalui lelang eksekusi hak tanggungan tidak dapat diminta pertanggungjawaban atas adanya pembatalan risalah lelang selama pelaksanaan lelang telah memenuhi segala ketentuan formal dalam petunjuk pelaksanaan lelang  sebab apabila dasar pembatalan risalah lelang dari aspek kebenaran materil data fisik maupun yuridis obyek lelang merupakan tanggung jawab dari penjual lelang.Kata kunci : Jaminan, Lelang Eksekusi, Hak Tanggungan