The polluter pays principle is a very important principle for environment protection. The problem with this research is that the mining activities carried out by CV.Muncul Karya
are not yet optimal in carrying out them according to the polluter pays principle. Legal problem is how implementation of the pollution pays principle in mitigating the impacts of
mining activities. the Research data was collected through interviews. Based on the data analysis, the polluter pays principle implemented by CV.Muncul Karya shows that
responsibility for issues such as dust sprinkling has been implemented. In this case, the polluter pays principle has been implemented but is not yet optimal. The author's
suggestion is that the community needs to be accompanied by legal aid institutions to put pressure on CV.Muncul Karya and DLH Kulon Progo to carry out should active supervision
to ensure legal compliance.