Perjanjian nominee pada dasarnya belum diatur secara khusus dalam peraturan perundang-undangan di Indonesia, namun dalam pembuatannya seharusnya memenuhi ketentuan syarat sahnya perjanjian dalam Pasal 1320 KUHPerdata serta ketentuan lainnya yang berkaitan dengan apa yang diperjanjikan. Meskipun demikian masih ditemukan adanya praktik perjanjian nominee yang dibuat antara Warga Negara Asing dengan Warga Negara Indonesia dengan tujuan untuk menyelundupkan hukum, seperti pada kasus Putusan Mahkamah Agung Nomor 4223 K/Pdt/2022. Sehingga, permasalahan yang diangkat dalam penelitian ini adalah mengenai pengaturan perjanjian nominee dalam Hukum di Indonesia dan akibat hukum pembatalan perjanjian nominee dalam Putusan Mahkamah Agung Nomor 4223 K/Pdt/2022. Berdasarkan hasil penelitian ini dapat disimpulkan bahwa meskipun belum ada ketentuan yang mengatur secara khusus mengenai perjanjian nominee dalam hukum di Indonesia, terdapat beberapa ketentuan mengenai larangan praktik perjanjian nominee di Indonesia yang telah diatur dalam beberapa perundang-undangan, seperti dalam Pasal 26 ayat (2) UUPA. Praktik perjanjian nominee di Indonesia secara umum dilarang karena seringkali bertentangan dengan hukum yang kemudian menimbulkan resiko hukum dan menyebabkan tidak adanya kepastian hukum diantara para pihak yang bersangkutan. Adapun mengenai akibat hukum dari pembatalan perjanjian nominee menimbulkan adanya kerugian khususnya bagi pihak Warga Negara Asing, dikarenakan perjanjian nominee yang dibuat untuk menyelundupkan hukum tidak dapat memberikan kepastian bagi pihak Warga Negara Asing./ Basically, nominee agreements have not been specifically regulated in Indonesian laws and regulations, but in making them they must comply with the conditions for the validity of the agreement in Article 1320 of the Civil Code as well as other provisions relating to what is being agreed. However, it is still found that there are practices of nominee agreements made between foreign citizens and Indonesian citizens with the aim of smuggling the law, as in the case of Supreme Court Decision Number 4223 K/Pdt/2022. Thus, the problem raised in this research is regarding the regulation of nominee agreements in Indonesian law and the legal consequences of canceling nominee agreements in Supreme Court Decision Number 4223 K/Pdt/2022. Based on the results of this research, it can be concluded that although there are no provisions that specifically regulate nominee agreements in Indonesian law, there are several provisions regarding the prohibition of the practice of nominee agreements in Indonesia which have been regulated in several statutory provisions, such as in Article 26 paragraph (2) Agrarian Law. The practice of nominee agreements in Indonesia is generally prohibited because they often conflict with the law, which then creates legal risks and causes a lack of legal certainty between the parties concerned. As for the legal consequences of canceling a nominee agreement, it causes losses, especially for foreign citizens, because nominee agreements made to smuggle the law cannot provide certainty for foreign citizens.