Pembagian Harta Waris Produktif Ditinjau Berdasarkan Hukum Waris Burgerlijk Wetboek

Sertifikat Sistem Publikasi Alat Pembuktian Multak.

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February 24, 2022

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Abstract
Inheritance disputes that often occur are unfair distribution and/or transparently thus harming the rights of the heirs, as happened in the Supreme Court Decision Number 273K/Pdt/2018 and the Supreme Court Decision Number 260PK/Pdt 2018. It is not found how the structure of the inheritance is distributed specifically in the BW's book, so that is interesting to be researched especially if the inheritance is classified as a productive asset. the problem formulation to be discussed are (1) Distribution of Productive Inheritance and (2) Ratio Decidendi of Supreme Court Decision Number 273 K/Pdt/2018 and Supreme Court Decision Number 260 PK/Pdt 2018. The type of research used is the normative legal research. The research approach uses the statute approach, conceptual approach, and case approach. The results of research were (1) perform the inbreng, payment of the heir's debts, inheritance separation if it's necessary, inkorting if there was a grant or will that might harm the legitimaris, and reimbursement of productive inheritance distribution as the agreement of the heirs, if it is filed a lawsuit at the court, the distribution is based on the judge's decisions. (2) The decision of the Supreme Court Number 273K/Pdt/2018 is deemed inappropriate, because there were shreds of evidence that showed the SAMPURNA rice milling business belongs to Mr. Suwarto. Meanwhile, the Supreme Court's Decision Number 260PK/Pdt 2018 has been considered appropriate as the principle of judicial power that decisions must be based on a sense of justice.
Keywords: Inheritance Distribution; Productive Asset; Burgerlijk Wetboek Inheritance Law.

Abstrak
Faktor yang sering ditemukan dalam sengketa waris yaitu pembagian harta waris yang dirasa tidak dilakukan secara adil dan/atau transparan sehingga merugikan hak-hak ahli waris, seperti yang terjadi pada Putusan Mahkamah Agung Nomor 273 K/Pdt/2018 dan Putusan Mahkamah Agung Nomor 260 PK/Pdt 2018. Dalam BW tidak ditemukan bagaimana susunan cara pembagian harta waris secara spesifik, sehingga menarik untuk diteliti terlebih jika harta warisannya tergolong sebagai harta produktif. Rumusan masalah yaitu (1) Pembagian Harta Waris Produktif (2) Ratio Decidendi Putusan Mahkamah Agung Nomor 273 K/Pdt/2018 dan Putusan Mahkamah Agung Nomor 260 PK/Pdt 2018. Tipe penelitian yang digunakan yaitu penelitian hukum normatif dengan mengkaji peraturan perundang-undangan dan literatur lain yang relevan. Pendekatan penelitian menggunakan statute approach, conseptual approach, dan case approach. Hasil penelitian ini yaitu (1) melakukan inbreng, pembayaran utang-utang pewaris jika pewaris meninggalkan utang, pemisahan harta peninggalan bila diperlukan, inkorting apabila terdapat hibah atau wasiat yang dapat merugikan bagian legitimaris, dan pembagian harta waris produktif yang dikembalikan lagi sesuai kesepakatan para ahli waris dan bila diajukan gugatan di pengadilan maka pembagiannya berdasarkan keputusan Majelis Hakim. (2) Putusan Mahkamah Agung Nomor 273 K/Pdt/2018 dirasa kurang tepat sebab terdapat bukti-bukti yang menunjukkan bahwa usaha penggilingan padi SAMPURNA adalah milik alm. Suwarto sehingga kedudukan Supristiyani dan ketiga anaknya sebagai ahli waris pengganti alm. Siyono. Sedangkan, pada Putusan Mahkamah Agung Nomor 260 PK/Pdt 2018 dianggap sudah tepat sebab sebagaimana asas kekuasaan kehakiman bahwa putusan harus berdasarkan rasa keadilan.
Kata Kunci: Sertifikat; Sistem Publikasi; Alat Pembuktian Multak.


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