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At the moment you can't afford having two kingdoms as one of them would split to your other son. And you're not strong enough yet to become emperor and have kings as vassals.
In this case you can capture some lands from another kingdom and have them slowly integrated to be a part of your de jure kingdom.
For example you're England and captured some parts of Wales. Like 33% of Wales, because as soon as you're eligible to actually usurp/create a second kingdom game creates it for you as per confederate partition.
So you're England with 33% of Wales. De Jure these 33% are not part of England so you barely get any taxes from them. So by integrating them you make them De Jure part of England so you don't need to have kingdom of Wales to actually get full taxes from these lands.
Makes sense?