Rejection of inheritance under civil law generally frees the heir from all obligations inherent in the inheritance. However, in the context of Balinese custom, even if someone rejects an inheritance, they may still be burdened with customary obligations, particularly regarding the management and maintenance of the sanggah (family shrine), which serves as a center of religious and social ties. This study aims to examine the legal implications of rejecting an inheritance under the Civil Code (KUHPerdata), specifically regarding the obligation to manage the sanggah under Balinese customary law. The method used is normative legal research with a statutory approach to analyze Articles 1043, 1045, and 1057 of the KUHPerdata concerning rejection of inheritance, as well as a conceptual approach to examine the meaning of inheritance in relation to spiritual obligations in Balinese custom. The legal materials used include primary sources (KUHPerdata, the 1945 Constitution, the customary laws of Buleleng Village, decisions of the Balinese Traditional Village Council, and court decisions), secondary sources (doctrines, journals, and academic literature), and tertiary sources (legal dictionaries). The analysis was conducted qualitatively through systematic, teleological, and comparative interpretation to identify harmonization and potential normative conflicts. The results of the study indicate a dualism between state law, which grants individuals the freedom to reject inheritance, and Balinese customary law, which still mandates the management of sanggah based on lineage. This disharmony underscores the importance of harmonization mechanisms to integrate formal legal certainty with cultural values, thereby preventing legal and social conflict in a pluralistic society.
Sukmaningsih et al. (Wed,) studied this question.