The essence and implementation of profit sharing agreement of agricultural land in South Sulawesi Province (supervised by Sufirman Rahman, Hamza Baharuddin and Abdul Qahar). The present study aimed to: (1) determine the essence of the implementation of agricultural land profit sharing agreement in South Sulawesi Province, (2) determine the implementation of agricultural land profit sharing between land owner and cultivator, (3) determine and understand factors affecting the profit sharing agreement between land owner and cultivator. The present study used regulatory approach and judicial sociological approach using primary data and secondary data. Primary data is data collected from research location using several research instruments, i.e. legal material documentation guideline to collect all legal materials related to the formulations of the problems. Secondary data is data collected from field using documentation from related agencies which can provide illustration on the implementation of profit sharing agreement of agricultural land in South Sulawesi Province. The research result showed that: (1) The profit sharing agreement between owner and cultivator essentially poorly reflects legal certainty because the profit sharing agreement of agricultural land in South Sulawesi Province still uses customs (Customary Law). (2) The implementation of profit sharing agreement of agricultural land between cultivator and land owner isn’t effective because it doesn’t use Law No. 2 of 1960 (3) The factors affecting the owner ad cultivator are legal structure, legal substance and legal culture. Research recommendations: (1) The implementation of profit sharing agreement between the owner and cultivator of agricultural land should pay attention to a share which can provide certainty and justice as expected by Law No. 2 of 1960. (2) Legislation (Law No. 2 of 1960) should be reconstructed because it’s no longer consistent with the current condition of the problem. (3) The formulation of profit sharing laws should note customs in the society, not only profit sharing agreements (teseng in Buginese language) , but also Rice Field Pawn.

Keywords : Agreement, share, profit, rice field, land, agriculture.