Compound of pajak (“tax”) + bumi (“earth”) + dan (“and”) + bangunan (“building”). Semantic loan from Dutch landrente as padjak boemi, which replaced padjak tanah because of misunderstanding by Gunseikanbu Zaimubutyoo on 1 April 2604 as published on Kanpō/Berita Pemerintah No.41 Year 2604 in 1944. Compare to Japanese 地価税(ちかぜい) (chikazei).