Pologoro Problems as Village Genuine Income

Abstract

Pologoro, a village levy, has been enforced by the village government of Harjasari for generations, but its legal position is unclear. This study employs an empirical normative approach to examine the implementation of Pologoro in Harjasari Village and the problems it poses as a source of income. Data collection was conducted through traditional and online literature searches, with qualitative data analysis presented in a narrative-descriptive manner. The findings reveal that Pologoro is still charged at 1.5% to 2% of the land selling price without the knowledge of the village head or village secretary, as land purchases were initially handled by the pamong without reporting to the village officials. This rule has been revised in the past two years, requiring the village head to be informed of the location and purchase price of the land to prevent excessive charges. The issue is that village administrators consider Pologoro beneficial for economic reasons, but the community complains about it as an additional burden. Furthermore, the Pologoro practice in Harjasari Village contradicts applicable laws and regulations, as it is categorized as an illegal levy and considered an act of corruption.