The tax validation system in the process of paying land taxes is still considered not to provide effective and efficient services. This study aims to determine whether the land tax payment validation policy in Indonesia has met the legality principle and whether the Host to host system implementation policy on land tax payment validation has met the legality principle. This study uses a normative legal research method, with statute approach and a conceptual approach. Legal material is analyzed by induction and interpretation syllogism. The results of the research are the first land tax validation policy which is carried out to match the suitability of the data in the form of mandatory identity and the amount of tax but in reality, it is not in accordance with the land tax validation rules. Second, the implementation of the host-to-host system on the validity of the payment of land tenure tax is the most appropriate solution to be applied so that it can provide effective and efficient services.

Legality, host to host system, land, validation, land tax