Penelitian ini berfokus mencari dan menjawab dua pertanyaan terkait pembagian harta waris kepada ahli waris beda agama dalam perspektif hukum kewarisan islam (Studi Putusan MA No.16 K/AG/2010). Pertama, kedudukan ahli waris non muslim terhadap harta warisan yang berasal dari pewaris muslim dalam hukum kewarisan islam. Kedua, pertimbangan hakim dalam pembagian harta waris pewaris muslim kepada ahli waris non muslim dalam putusan Mahkamah Agung No.16 K/AG/2010. Skripsi ini merupakan penelitian hukum normatif terhadap kaidah-kaidah hukum terkait variabel penelitian. Penelitian ini menggunakan pendekatan undang-undang yang terkait dengan penelitian ini dan pendekatan kasus. Bahan hukum yang digunakan dalam skripsi ini terdiri dari bahan hukum primer dan bahan hukum sekunder. Bahan hukum primer yaitu bahan hukum yang mempunyai kekuatan hukum mengikat seperti peraturan perundang-undangan terkait dengan ahli waris beda agama. Bahan hukum sekunder diperoleh dari buku, pendapat para ahli hukum dan jurnal ilmiah. Hasil dari penelitian ini penulis menyimpulkan bahwa: pertama, kedudukan ahli waris non muslim terhalang untuk mendapatkan waris dari pewaris muslim dalam hukum waris islam seperti yang telah dijelaskan dalam KHI Pasal 171 huruf (c), dikarenakan hak waris terhadap ahli waris yang berbeda agama sudah tertutup, maka dalam praktiknya sebagian hakim telah memberi jalan dengan menggunakan pertimbangan wasiat wajibah. Kedua, dasar pertimbangan hakim memberikan waris kepada ahli waris non muslim bahwa istri non muslim merupakan kafir dzimmi yang hidup damai berdampingan dengan orang muslim dalam hubungan pernikahan yang sudah dijalani selama 18 tahun dengan mempertimbangkan aspek keadilan, kemaslahatan untuk memberikan kadar wasiat wajibah kepada ahli waris beda agama.

Kata Kunci : Pembagian Harta Waris, Ahli Waris Beda Agama, Hukum Kewarisan Islam

This research project is concerned with identifying and addressing two key questions pertaining to the distribusion of inheritance property to heirs off different religious affliations in the context of Islamic inheritance law. It draws upon the Supreme Court Decision No.16 K/AG/2010 as a case study. The initial point of discussion is the position of non-Muslim heirs to the inheritance from Muslim heirs Decision No. 16 K/AG/2010, which concerns the distribusion of the inheritance of Muslim heirs to non-muslim heirs. This thesis is a normative legal research project the examines the legal principles related to the research variables. This research employs a dual approach, combining a statutory methodology with a case study. The legal materials utilized in this thesis encompass both primary and secondary sources. Primary legal materials are defined as those with binding legal force, such as laws and regulations pertaining to diverse religious heirs. Secondary legal materials are obtained from books, opinions of legal experts, and scientific journals. The research’s findings indicate that, firstly, the position of non-Muslim heirs is inheritance law, as elucidated in KHI Article 171, clause (c). This is due to the fact that the right of inheritance for heirs off different religions has been effectively nullified. Consequently, in practice, some judges have circumvented this issue by invoking the consideration of mandatory wills. Secondly, the rationale behind the judge’s decision to grant inheritance to non-Muslim heirs is based on the premise that the non-Muslim spouse is a kafir dzimmi, a term denoting a non-Muslim who lives in a state of peace and security alongside Muslims in a marriage relationship that has been in place for 18 years. In this context, the judge has considered aspects of justice and the benefits of providing levels of mandatory wilss to non-religious heirs Keywords : Heirship Division, Non-religious Heirs, Islamic Inheritance Law