The Polluters Pays Principle is the obligation of environmental polluters to bear the costs of environmental losses and the costs of environmental restoration in the amounts specified in statutory regulations. This principle is contained in Law Number 32 of 2009 concerning Environmental Protection and Management. This research aims to determine the implementation of the Polluters Pays principle and what are the important things that influence the implementation of the Polluters Pays principle in cases of large-scale environmental pollution such as the case of land fires owned by PT. Kumai Sentosa in Central Kalimantan in the Supreme Court Review Decision (Decision No. 527 PK/Pdt/2023). This type of research uses juridical-normative and library research collection techniques using qualitative descriptive content analysis. The result shows that in this case PT. Kumai Sentosa, which is proven to be a polluter, is obliged to pay damages for the costs of dealing with environmental damage as well as restoring life and/or ecosystem losses