Analysis of Effectiveness, Efficiency, and Contribution to Market Levies in Mataram City, 2020–2025

Abstract

The goal of this investigation is to analyze the level of effectiveness, efficiency, also contribution of market fee revenue to the Local Own-Source Revenue (PAD) of Mataram City during the 2020–2025 period. The investigation uses a descriptive methodology also a quantitative approach. The secondary data utilized came from the Mataram City Trade Office and the Directorate General of Fiscal Balance (DJPK), which were then analyzed using effectiveness, efficiency, also contribution ratios. The findings indicate the average effectiveness level of market fee revenue is 65.10%, falling into the “ineffective” category. The efficiency level averaged 12.35%, placing it in the “highly efficient” category. Meanwhile, the contribution of market fees to Local Own-Source Revenue averaged 0.95%, which falls into the “very low” category. The research results indicate that although the collection of market fees has been carried out efficiently, revenue collection has not been optimal, resulting in a low contribution to PAD. Therefore, the Mataram City Government needs to improve the effectiveness of market fee management by optimizing the collection system, increasing compliance among fee payers, and implementing better oversight so that market fee revenue can make a greater contribution to Local Own-Source Revenue.