The low realization of tax revenue from the transfer of building ownership rights in the business of buying and selling real estate in the working area of Cibinong Primary Tax Office is caused by abundant leakage in tax revenue as well as tax evasion by various parties, particularly Property Taxpayers. This study aims to analyze the strategies and implementation strategies in increasing tax revenue from the business of buying and selling real estate in the working area of Cibinong Primary Tax Office. This study applies quantitative approach with post-positivism paradigm. The data collection technique applied is in-depth interview. The findings of the study show that the strategy applied to increase tax revenue from the business of buying and selling real estate is tax extensification and intensification. The strategy implementation was done by Cibinong Primary Tax Office. In practice, Cibinong Primary Tax Office has constraints on the size of the working area, so the drones become one of the special strategies that can handle one of these obstacles. The results of aerial photographs produced by the drones are used as spatial data for the tax extensification and intensification activities of Cibinong Primary Tax Office. Other than that, the utilization of drone applied as one of the government's effort in implementing smart governance that can handle tax evasion issues.