Agrarian Reform Program is a land structure change program to improve people's welfare and repair land distribution in Indonesia. In 2020, the enforcement of Indonesia's first omnibus law created a new body, namely Land Bank. One of the functions of Land Bank is to ensure the availability of land for agrarian reform. Problems occurred since the newly created Land Bank is not fully accepted by society particularly in its duty to carry out agrarian reform. Land Bank is perceived as anti-agrarian reform. The aim of this research is to find and understand the Land Bank regulation in Indonesia and United States of America, also to find and understand the implication of Land Bank towards the Agrarian Reform Program. Research methods used in this thesis is juridical normative with comparative study, statute, and conceptual approaches. This research results show that Indonesia regulates the Land Bank in Omnibus Law on Job Creation which is further regulated in Government Regulation No. 64 of 2021 on Land Bank Body, while United States of America generally regulates Land Bank in American Recovery and Reinvestment Act which is further regulated by each state on establishing the Land Bank. Implication of Land Bank on Agrarian Reform Program has no significant impact, in fact complicate the implementation of agrarian reform. One of the programs which Land Bank does is distributing land to community defined by government.