The research aim to analyze the strategy conducted by the local government of Kendari City to improve land and infrastructure tax to sustain the income of Kendari City. The object of the study was income board of Kendari City. The data collected through library study, interview, and observation. The informants involved in the study was 16 people by purposive taken. The observation comprised of internal and external aspects. The data of the study analyzed using SWOT. Result of the study shown that the strategy implemented in improving land and infrastructure tax of Kendari City is by implementing agresive strategy, by a) determining an effective tax, b) registering the obligor of tax payers, c) the role of the collector in the regent must be effective, d) the role of coordinating team in regent level must be effective, e) optimizing the management of PBB data based on IT, f) applying the system of geographicl information in determining an on line tax. The grand strategy that increasing receipt of Land and Building Tax of Kendari City, that is to support aggressive strategy, the concept of strategy in this cell is the increase of Land and Building Tax receipts intensively and wider. The form of strategy is to increase the strength to seize the opportunities that exist in the form, by a) Make taxing effectively, b) Recruiting new taxpayers through data collection and registration, c). Effective role of collector in urban village level, d) Making effective the role of coordination team at sub-district level, d) Optimizing IT-based Land and Building Tax data management, e). Implement a geographic information system (GIS) to set taxes online.
