A polygraph is a machine that records and graphs three or four physical responses.

These are galvanic skin response (sweating of the palms), the mean of the systolic and
diastolic blood pressures, respiration rate, and sometimes changes in the blood flow in the
tip of the index finger. These responses are measured by instruments placed on the subject
being tested and are made visible by simultaneous and continuous recording on a chart.
In this era, the use of the polygraph in an investigation is somehow not practical. The
machine which connects the subject and the chart does not detect deception. Rather, the
examiner studies the readings which are interpreted as giving indications of deception.
examiner, and not the machine, is the most important factor in reaching "reliable" results. It
is up to the examiner to determine the suitability of the subject for testing, to formulate the
proper test questions, to establish the necessary rapport with the subject, to detect attempts
to mask or create reactions on the chart, and to interpret the charts.
A particular problem is that polygraph research has not separated placebo-like
effects (the subject's belief in the efficacy of the procedure) from the actual relationship
between deception and their physiological responses. One reason that polygraph tests
may appear to be accurate is that subjects who believe that the test works and that they can
be detected may confess or will be very anxious when questioned. If this view is correct, the
lie detector might be better called a fear detector.
So in my own opinion, the use of the polygraph in investigation and evidence is not
practical. The subject can undergo a polygraph test, but it cannot be accepted in court as
evidence, but the examiner may determine if the involved is lying or not. What if the subject
is just anxious, he sweats a lot, and his heart beats fast. And there’s no other evidence that
can support his claims. Is that enough proof to indict him because the result of the polygraph
test says he's lying? But what if he's not the real culprit? The use of polygraph tests is
somehow unfair to others. If the polygraph test is accepted in court, maybe there are many
people are wrongfully convicted.

Source:
The Truth About Lie Detectors (aka Polygraph Tests)
https://www.apa.org/research/action/polygraph

Developments in the Law of Scientific Evidence: The Admissibility of Polygraph Evidence

https://digitalcommons.pepperdine.edu/cgi/viewcontent.cgi?article=1402&context=naalj