Kepatuhan Pengelolad Sistem Pemungutan Terhadap Kontribusi Retribusi Parkir: Peran Moderasi Tata Kelola Perparkiran
DOI:
https://doi.org/10.55587/jla.v6i3.417Kata Kunci:
Parking Attendant Compliance, Retribution Collection System, Parking Governance, Local Own-Source Revenue, PLS-SEMAbstrak
Purpose: This study examines the effect of manager compliance and the collection system on parking retribution contribution in Nganjuk Regency, and tests the moderating and direct role of parking governance on that relationship.
Method: A quantitative explanatory approach was used with a census of 43 active parking management units in Nganjuk Regency. Data were collected via a Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 4.1.1.8 with bootstrapping of 5,000 resamples.
Finding: Manager compliance has a positive and significant effect on parking retribution contribution (β = 0.495; t = 3.740; p = 0.000), whereas the collection system shows no significant effect. Parking governance does not significantly moderate either relationship, nor does it directly affect parking retribution contribution (R² = 0.411).
Novelty: This study provides novel evidence that individual behavioral compliance, rather than institutional governance or technical collection systems, is the dominant determinant of local parking retribution contribution, and is among the first to test parking governance simultaneously as both a moderating and a direct-effect variable within a single PLS-SEM model at the district government level.
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