The current development and reform in society and government at the local and national levels have made customary law less strict than before. These developments influence also the inheritances law based on customary law. Inheritance disputes or their unequal distributions impacted the marginalization of certain groups, such as women or girls. There has been a shift in the opinion among society regarding women's inequality related to access to inheritance. Several developments of the notion of gender equality have been and are being stipulated in laws and regulations. The gender dimension interacts with other social values in society, and it is related to the social structure as a whole. This research aims to shed a light on the dynamics of customary inheritance law in terms of women's inheritance rights with the perspective of gender equality in Klungkung, Bali. The issues that will be explored are related to the inheritance law focusing on access to civil rights, i.e. women's inheritance rights, after the Decision of Bali MUDP Number 01/Kep/Psm-3/MDP Bali/X/2010 and the Supreme Court Jurisprudence Number 3/Yur/Pdt/2018 was issued. This study was conducted through juridical and sociological methods. From the sociological perspective of gender based on the critical paradigm, the power relations based on gender and social reality among women and men can be analyzed. The gender relations according to the sociological analysis are not only the social relations among women and men but also the power relations in social life. Primary data was collected using interviews and observations in 3 (three) sub-districts in Klungkung, Bali, and secondary data was obtained through a literature review of gender and customary inheritance law.

Abstract Every citizen has the right to protection against discriminatory treatment. The state guarantees the freedom of each of its inhabitants to embrace their respective religions and to worship according to their religion and belief. The rights of adherents of belief or what is known as the Belief in God Almighty by law in Indonesia have not been fully accommodated and discrimination is still found in social life. The author examines marriage registration from a philosophical point of view based on the values ​​of Pancasila and statutory regulations for Believers. This type of research is a juridical normative that uses a conceptual approach, laws, history and cases. The author analyzes with qualitative methods and deductive thinking methods. The results show that the Constitutional Court Decision Number 97 / PUU-XVI / 2016 is a manifestation of the values ​​in the principles of Pancasila so that it is in line with the goals and ideals of the nation which make Pancasila the guide for the nation's life. The decision of the Constitutional Court Number 97 / PUU-XIV / 2016 is a turning point that provides space for citizens, especially Believers to obtain administrative constitutional rights for inhabitants. Apart from being determined by the teachings of their belief, the validity of marriages must also be carried out in the presence of a Leader of Beliefs in accordance with statutory regulations. Marriages that are not recorded do not fulfill the administrative aspects or formal requirements for the validity of the marriage so that the implication is that the marriage is not legally binding. Keywords : Marriage, Believers in God Almighty, Pancasila   Abstrak Setiap warga negara berhak mendapatkan perlindungan terhadap perlakuan yang bersifat diskriminatif. Negara menjamin kemerdekaan tiap-tiap penduduknya untuk memeluk agamanya masing-masing dan untuk beribadat menurut agamanya dan kepercayaannya itu. Hak bagi pemeluk aliran kepercayaan atau yang disebut dengan Penghayat Kepercayaan Terhadap Tuhan Yang Maha Esa secara hukum di Indonesia belum terakomodasi sepenuhnya dan masih ditemukan diskriminasi dalam kehidupan sosial kemasyarakatan. Penulis mengkaji pencatatan perkawinan dari sudut pandang filosofis berdasarkan nilai-nilai Pancasila dan peraturan perundang-undangan bagi Penghayat Kepercayaan. Jenis penelitian ini adalah yuridis normatif yang menggunakan pendekatan konseptual, undang-undang, sejarah dan kasus. Penulis menganalisa dengan metode kualitatif dan metode berpikir deduktif. Hasil penelitian menunjukkan bahwa Putusan Mahkamah Konstitusi Nomor 97/PUU-XVI/2016 merupakan perwujudan dari nilai dalam sila-sila Pancasila sehingga sejalan dengan tujuan dan cita-cita bangsa yang menjadikan Pancasila sebagai pedoman hidup bangsa. Putusan Mahkamah Konstitusi Nomor 97/PUU-XIV/2016 merupakan titik balik yang memberikan ruang bagi warga negara khususnya Penghayat Kepercayaan untuk memperoleh hak konstitusional administratif kependudukan. Keabsahan perkawinan Penghayat Kepercayaan selain ditentukan oleh ajaran kepercayaannya, juga harus dilaksanakan di hadapan Pemuka Penghayat Kepercayaan sesuai dengan peraturan perundang-undangan. Perkawinan yang tidak dicatatkan maka tidak memenuhi aspek administratif atau syarat formil sahnya perkawinan sehingga berimplikasi pada perkawinan tersebut tidak berkekuatan hukum. Kata Kunci : Perkawinan, Penghayat Kepercayaan Terhadap Tuhan Yang Maha Esa, Pancasila