Lanongbuka, C. G. A.; Watung, S. R.; Sumual, F. M. ANALYSIS OF THE IMPLEMENTATION OF INTENSIFICATION STRATEGIES IN INCREASING RURAL AND URBAN LAND AND BUILDING TAX (PBB)-(P2) AT THE REGIONAL REVENUE AGENCY (BAPENDA) OF MINAHASA REGENCY. JEKMA 2025, 3, 43-50.