Abandonment of land is increasingly prevalent in various regions in Indonesia and this is caused by many underlying factors. This article discusses how the effectiveness of the implementation of land control and utilization carried out by the government through Government Regulation Number 36 of 1998 concerning Control and Utilization of Abandoned Land carried out by the Gianyar Regency Land Office. The research method used is a normative-empirical approach that looks at the applicable legal rules and is integrated with the validity of law in society. From the results of the research, it was concluded that the way of controlling land by the government was by identifying abandoned land objects including data on land location, land area, current rights status and usage and the length of neglected land. If the land is abandoned, then the right to the land is nullified by law, and falls on the state.