ABSTRACT
This study aims to juridically analyze the factors of illegal levies (pungli) in the process of making land certificates in Sawoo Village, Sawoo District, Ponorogo Regency, as well as examine the form and mechanism of the practice from a legal perspective. The background of this research is based on the importance of land certificates as evidence of ownership that provides certainty and legal protection, but in practice there are still irregularities in the form of pungli that are detrimental to the community and contrary to the principles of transparent and accountable public services.
This research uses an empirical legal research method with a qualitative approach. Data was obtained through interviews, observations, and documentation studies which were then analyzed in a qualitative descriptive manner. This approach is used to understand the phenomenon of pungli in depth, both from legal and practical aspects in the field.
The results of the study show that the form of pungli in the process of making land certificates occurs through the request for additional fees outside of official provisions for various reasons, such as administrative fees, acceleration services, and others. The pungli mechanism generally involves village officials or related parties who use their positions and authority. Factors that cause the occurrence of pungli include internal factors, such as abuse of authority, weak supervision, and low integrity of the apparatus, as well as external factors, such as the lack of public understanding of official procedures and costs, as well as bureaucratic complexity.
Juridically, the practice of pungli is contrary to laws and regulations, especially in the perspective of state administrative law and corruption, because it contains elements of abuse of authority and harms the community. Therefore, improvement efforts are needed through increasing service transparency, strengthening supervision, and increasing public legal awareness to prevent the occurrence of pungli in the future.

Keywords: Illegal levies, land certificates, public services, abuse of authority, state administrative law.