Abstract This research has objective to know perceptions of Aranio village, Aranio districts about obligation and benefits pay land and building tax, good to people and the government as a form of participation local as a good citizen in development. Variable the research is perception as a good citizen. The research is done to Aranio villagers, Aranio districts, Banjar regency by adopting both qualitative involving several informants in purposive and snowball sampling. The research results show that the Aranio village community as a good citizen having positive perception of to obligation and pay the tax benefits without exceptions in terms of the construction of a native of tax allocation, but in relation to the land ownership status who do not have legal certainty make communities tend to be less proactive in making payments land and building tax regularly and continuous. keyword: perceptions, obligations, benefits, building and land tax