Akibat Hukum Pembuatan Akta Pernyataan yang Berisi tentang Perjanjian Nominee yang dibuat di Hadapan Notaris (Studi Putusan Mahkamah Agung Nomor 138PK/PDT/2021) = Legal Consequences of Making a Deed of Statement Containing Nominee Agreements Made in the Presence of a Notary (Study of Supreme Court Decision Number 138pk/PDT/2021)