ABSTRACT Regarding the issue of inheritance, Balinese people have a hereditary system rooted in a patrilineal kinship system that causes more nationality ties to be based on male lineage. Men are the successors of the descendants of their fathers who are drawn from one father of origin, while the woman is prepared to become the son of another person who will strengthen the descendants of others. But in reality lately many problems arise in the form of land disputes due to inheritance such as property rights among fellow heirs, Inheritance without the knowledge of other heirs, disproportionate distribution of inheritance, the occurrence of disputes resulting in the breakup of family relations, the entry of other parties outside the line of inheritance in the distribution of inheritance, the disagreement between each heirs of the law to be used in the division Inheritance, until the occurrence of cases of heir to be brought to court lane. Based on the Background, the issues to be studied are: how the arrangement of inheritance according to Balinese customary law and how the process of inheritance of land rights according to Balinese customary law. The research method used is the method of normative research. The indigenous people of Bali adhere to the principle of Kepurusa or Purusa.Sesuai with this kinship system, almost the overall responsibility of the family and his descendants are basically on the shoulders of men (purusa) .Penupa soul is a provisional provision Inheritance to the heirs with a view to the livelihood of household heirs. When the first boy marries and lives on his own, he is given a piece of land to work on and produces on his own as a provision for his family life, and so on when the other boy marries. The process of continuing the inheritance has begun when the heir is still alive, especially on the individual divisible inheritance (individual inheritance system) .There is no dispute between the heirs, hence the need for harmony so that there is no seizure of property rights between the heirs Who want to get an inheritance. Keywords: Land ownership, inheritance, Balinese Customary Law