After PBB P2 was officially transferred to regional government and then 100% PBB P2 revenue could be an opportunity and a challenge to regional government to increase the regional revenue and autonomy. Nationally, land and building tax contribution prior to autonomous region process in 2014 had percentage as much as 21, 23% (Central Bureau of Statistics, 2013). 28/2009 on Regional Tax and Regional Retribution which regulates transfer of central tax to become regional tax, one of which is Rural and Urban Land and Building Tax (Pajak Bumi dan Bangunan Perdesaan dan Perkotaan / PBB P2). To support those two things, the central government issues Law No. Strategic approach in increase of regional revenue has relevance when there is strategic environment change as the result of fiscal decentralization policy which bears a new paradigm which is more oriented at increase of regional government authority and increase of local taxing power. Strategy, intensification, land, buildings, taxes, SWOT analysis. Alternative strategy for Tulungagung Regency Administration in order to increase PBB P2 revenue includes five alternatives based on their priority sequence - strategy on employee affairs, e-government, institutional, social and legal aspects.

The research results show that internal environment affecting PBB P2 revenue in Tulungagung Regency consists of institutional and employee affairs aspects.

This research is classified as descriptive research through qualitative approach. The problem arises as closed list system in Law No 28/2009 on Regional Tax and Regional Retribution as well as the amount of PBB P2 revenue realization during 2014-2017 tends to be below potential number which can be obtained. Hapsari Mega Tunjung*, Domai Tjahjanulin, Hidayati Firdaįaculty of Administrative Science, University of Brawijaya, Indonesia *E-mail: research discusses intensification strategy (PBB P2) of rural and urban land and building tax revenue in Tulungagung Regency through SWOT analysis. INTENSIFICATION STRATEGY OF RURAL AND URBAN LAND AND BUILDING TAX REVENUE IN TULUNGAGUNG REGENCY

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