<![CDATA[Purpose: This study examines the effect of manager compliance and thecollection system on parking retribution contribution in NganjukRegency, and tests the moderating and direct role of parkinggovernance on that relationship.Method: A quantitative explanatory approach was used with a censusof 43 active parking management units in Nganjuk Regency. Data werecollected via a Likert-scale questionnaire and analyzed using PartialLeast Squares Structural Equation Modeling (PLS-SEM) in SmartPLS4.1.1.8 with bootstrapping of 5,000 resamples.Finding: Manager compliance (β = 0.422; t = 5.011; p = 0.000) and thecollection system (β = 0.442; t = 5.031; p = 0.000) both have a positiveand significant effect on parking retribution contribution. Parkinggovernance significantly strengthens both relationships (β = 0.477, t =6.702, p = 0.000 for compliance; β = 0.405, t = 4.912, p = 0.000 for thecollection system) and also has a significant positive direct effect onparking retribution contribution (β = 0.366; t = 3.036; p = 0.002),together explaining 84.3 percent of its variance (R² = 0.843).Novelty: This study provides novel evidence that individual behavioralcompliance, technical collection systems, and institutional governanceare complementary rather than competing determinants of local parkingretribution contribution, with parking governance simultaneously andsignificantly acting as both a moderating and a direct-effect variable, afull-support pattern rarely documented within a single PLS-SEM modelat the district government level]]>
