SUMMARY
The lease agreement for Regional Properties in the form of land and/or buildings has been regulated by Legislation. The lease agreement for State Property or Regional Property is made on paper signed by the parties and affixed with stamp duty. However, in fact the Pekanbaru Government leased some properties of land and/or building to PT. Hutama Karya for creating the infrastructure to support the Riau 275 Megawatt Electric Steam Power Plant (PLTU) project and there is no stamp duty on the agreement. Moreover, there is also an agreement that has been made between the Pekanbaru Government and PT. Medco Ratch Power which was made with a notarial deed in the form of land and/or buildings on the Tenayan Industrial Estate (KIT).The problems that can be raised in the research : (1) How is the process of making a lease with the status of an asset belonging to the Pekanbaru Government? (2) How is the validity of the lease agreement for land and or buildings owned by the government of Pekanbaru without stamp duty? (3) How is the validity of the lease agreement for land and or buildings that has been made based on a notarial deed? This research methods use an empirical legal research with analytical descriptive. The main data sourced used in legal research is primary data which contains interview, and the secondary data which contains documentation study. All of the data is processed and analyzed by qualitative methods in a juridical perspective. The results showed that : (1) The process of making and signing the lease agreement was found desynchronization with the regulations. in fact, it was found that an agreement was made without being affixed with the Stamp. Moreover, there are also agreements made legally which are carried out with authentic deeds. (2) a letter of lease agreement without a stamp is still legally valid. Although legally valid, an agreement without a stamp duty cannot be an evidence in court. In consequence, stamp duty has an important function as a requirement to be used as evidence in court. (3) to prove the evidence, the letter of lease agreement on regional property in the form of land and/or buildings as the form of a notarial deed becomes null and void, if there are no letter of lease agreement, no stamp duty and didn't signed by parties that have been regulated by law. So, that it has no power of law to bind the parties.