Burying pet waste isn't a good idea. Pet waste is a point source of pollution that can spell big trouble for soil and water quality, and even human health if it's buried too close to vegetable gardens or waterways. And burying pet waste doesn't kill the hazardous pathogens found in dog poop like Giardia, Salmonella, and E. coli, and lesser known bacteria like Ancylostoma, Cryptosporidium, and Toxocara canis. And when it gets washed into a waterway, pet waste also has nutrients that can encourage the growth of fish-suffocating algae.
The best place for pet waste is in the landfill.