Tanah pekarangan desa merupakan wilayah Desa Pakraman sebagai masyarakat hukum adat. Keutuhan tanah ini penting bagi Desa Pakraman demi kelangsungan hidupnya. Pengenaan pajak bumi dan bangunan mempunyai dampak negatif karena tanah tersebut dapat dialihkan menjadi milik pribadi. Oleh karena itu, penelitian ini dilakukan berdasarkan dua permasalahan yakni pertama, bagaimanakah eksistensi tanah pekarangan desa sebelum pengenaan pajak bumi dan bangunan ? Kedua, bagaimanakah eksistensi tanah pekarangan desa sesudah pengenaan pajak bumi dan bangunan ? Penelitian ini merupakan penelitian empirik sehingga menggunakan data primer yang diperoleh dengan melakukan wawancara dengan responden dan juga didukung oleh data sekunder yang diperoleh dari perpustakaan. Data ini dianalisis dengan menggunakan analisis kualitatif artinya menguraikan data dalam kalimat yang teratur, runtut, logis, tidak tumpang tindih dan efektif sehingga memudahkan pemahaman dan interpretasi. Hasil penelitian menunjukkan bahwa eksistensi tanah pekarangan desa sebelum pengenaan pajak bumi dan bangunan mempunyai dampak positif terhadap kelangsungan hidup Desa Pakraman sebagai masyarakat hukum adat. Penggunaan tanah pekarangan desa didasarkan pada Tri Hita Karana yakni tiga penyebab kemakmuran meliputi keharmonisan hubungan antara warga desa dengan Tuhan Yang Mahaesa, keharmonisan hubungan antar-warga desa dan keharmonisan hubungan antara warga desa dengan lingkungannya termasuk tanah pekarangan desa. Kemudian eksistensi tanah pekarangan desa sesudah pengenaan pajak bumi dan bangunan mempunyai dampak negatif karena tanah tersebut dapat dicatat dalam sertifikat menjadi hak milik perorangan dan selanjutnya dapat dijual kepada orang lain.

The village land is an area of the village of Pakraman as an adat legal community. The totality of this land is important for the village of Pakraman to its survival. Subjecting to the building and land tax has a negative impact because that land can be changed to a personal proprietary rights.Therefore, this research is done to base on two problems namely first, how the existence of village land before subjecting to the building and land tax? Second, how the existence of village land after subjecting to the building and land tax? This research is an empiric research so, it uses primary data that are got by doing an interview to respondents and it is also supported by secondary data that are got from library. These data are analyzed by using a qualitative analysis means to analyze data in orderly sentence, harmony, logic, not overlapping, and effective so that, they can be easy to understand and to interpret. The result of this research shows that the existence of village land before subjecting to the building and land tax has a positive impact to the survival of the village of Pakraman as an adat legal community. The using of village land is based on Tri Hita Karana namely three causes of prosperity includes the harmonious relation between the members of the village and God Almighty, the harmonious relation among the members of the village, and the harmonious between the members of village and their environment include their village land. Afterwards, the existence of village land after subjecting to the building and land tax has a negative impact because it can be noted down in an certificate of personal proprietary rights and furthermore it can be sold to another person.

Kata Kunci : Hukum Perjanjian, Pajak Bumi dan Bangunan, Tanah Pekarangan Desa, impact, existence, village land, the building and land tax.