As far as lung is concerned both inspiration and expiration are passive. Lung just responds to intrathoracic pressure by accommodating more air during inspiration and expelling air during expiration. The active processes in the lung as far as air flow is concerned are limited to the bronchial tree smooth muscles which can increase or decrease the resistance ...
Some terrestrial hermit crabs (genus Coenobita) have gills, but these are only partially responsible for their respiration1. These animals carry around water with them in the snail shell they 'wear'.
Amphibious land snails in the genus Pomatiopsis have gills2.
Finally, a terrestrial amphipod known as a "sand hopper" Talitrus saltator also has gills3.
Terrestrial crustaceans are land animals that use gills (or gill-like structures) for gas exchange, though these gills must be kept moist for efficient respiration.
Specifically, animals like hermit crabs have a branchiostegal lung that looks like gill tissue but is better adapted for absorption of oxygen from air instead of water.