Death Note Episode 9 «100% Premium»
By revealing himself, L removes his greatest advantage (anonymity) to force Light into a defensive position where any move Light makes could be incriminating.
Ryuk continues to find the human struggle hilarious, particularly noting how rare it is to see the usually composed Light so visibly panicked. Death Note Episode 9
After L's initial surveillance of Light's room yields no definitive proof that he is Kira, L decides to take a more aggressive and personal approach. By revealing himself, L removes his greatest advantage