Peran Notaris/PPAT Dalam Pembuatan Akta Pembagian Harta Warisan Terhadap Ahli Waris Yang Berbeda Agama
Authors: Ragil Kusuma Diah , Abdul Chalim Munsharif 
Published: October 2020

ABSTRAKKewajiban dalam melaksanakan wasiat wajibah itu bersifat Qadhai, disini dapat diartikan bahwa tidak hanya sebagai tanggung jawab seseorang dalam melaksanakan perintah agama, namun wasiat wajibah tersebut dapat dipaksakan apabila ia lalai dalam melaksanakannya karena sudah menyangkut kepentingan umum.Peran notaris dalam membuat akta pembagian harta waris terhadap ahli waris non muslim yakni dengan membuatkan Akta Keterangan Waris yang di dalamnya menjelaskan pemberiannya melalui wasiat wajibah. Demikian pula yang menjadi landasan yuridis atas pemberian wasiat wajibah kepada ahli waris non muslim oleh Putusan Mahkamah Agung RI Nomor: 368 K/AG/1995, tanggal 16 Juli 1998 yang telah menetapkan bahwa seorang anak perempuan yang beragama Nasrani berhak pula mendapat harta warisan pewaris, tidak melalui warisan melainkan melalui wasiat wajibah. Dan besar perolehannya adalah sama dengan bagian seorang anak perempuan, bukan 1/3 dari harta warisan dan bukan pula ¾ bagian dari perolehan anak perempuan pewaris. Selanjutnya Putusan Mahakamah Agung RI Nomor: 51 K/AG/1999, tanggal 29 September 1999 yang telah memberikan pertimbangan: “Menimbang, bahwa namun dengan demikian Mahkamah Agung berpendapat bahwa putusan Pengadilan Tinggi Agama Yogyakarta harus diperbaiki, karena seharusnya Pengadilan Tinggi Agama Yogyakarta memperbaiki amar putusan Pengadilan Agama Yogyakarta mengenai ahli waris non muslim, mereka berhak mendapat warisan melalui wasiat wajibah yang kadar bagiannya sama dengan bagian ahli waris muslim.”Kata Kunci : Notaris, Wasiat Wajibah, Non Muslim.ABSTRACTObligation in carrying out the mandate is Qadhai, here it can be interpreted that not only as a person's responsibility in carrying out religious orders, but the will is compulsory if he neglects in carrying it out because it is related to the public interest.Notary's role in making the deed of dividing the heirs against non-Muslim heirs by making the Deed of Inheritance Statement which in it explains its grant through the mandatory testament. Likewise, the juridical basis for the provision of a mandatory will to non-Muslim heirs by the Supreme Court Decision Number 368 K / AG / 1995, dated July 16, 1998 which has stipulated that a Christian girl is entitled to also get the inheritance, not through inheritance but through a mandatory will. And the gains are equal to the share of a daughter, not 1/3 of the estate and not the part of the acquisition of the daughter of the testator. Furthermore, the Supreme Court Decision Number 51 / K / 1999 dated 29 September 1999 has given consideration: "Considering that, however, the Supreme Court is of the opinion that the decision of the Yogyakarta High Religious Court must be improved, since the Religious High Court of Yogyakarta should have improved the amar the decision of the Religious Court of Yogyakarta concerning the non-Muslim heirs, they are entitled to inheritance through a mandatory testament whose content is equal to that of the Muslim heirs".Keyword : Notary, Mandatory Testament, Non-Muslim.