The UN is a tax that is immaterial in terms of the amount of tax payable is
determined by circumstances not subject objek.Keadaan also determine the
amount of tax. So the Land and Building Tax (PBB) is a state tax imposed on land
and / or buildings based on the Law No. 12 Year 1985 on Land and Building Tax as
amended by Law No 12 of 1994 dated 9 November 1994. The design of the
application determine the property tax-based mobile aims to design and create a
Java program that runs on mobile devices in the form of application property tax
calculation. Applied to the handling problems that require solutions to data
processing property tax calculation is fast and efisien.Dalam this study built an
application to determine the property tax-based mobile. The steps in the
development of this application started to analyze, design, initial program design,
coding, testing, and implementing into the program using J2ME programming
language with the laptop or computer and the results are being piloted into the
handphone.Uji attempted on three mobile phones that is Samsung WAVE 525,
Blackberry 8520 and Nokia C3. In the mobile phone Samsung Wave 525 and Nokia
C3 application runs fine while in the Blackberry 8520 mobile phone applications can
not be installed because it does not match the existing configuration and the
blackberry mobile phones must have the permission of RIM (Research In Motion).