<![CDATA[Purpose: This study aims to evaluate the potential and effectiveness of central market retribution revenue and its contribution to the Regional Original Income (PAD) of Mimika Regency. It seeks to determine whether retribution is managed optimally and whether it provides meaningful income to the local government. Research/methodology: A quantitative approach with descriptive and case study methods was used. Data were collected through documentation, questionnaires, and interviews between 2019 and 2023. The analysis used the effectiveness ratio, contribution analysis, and potential calculation with standard regional financial formulas. Data validation was ensured using triangulation techniques. Results: The findings revealed that the effectiveness of the central market retribution collection in Mimika remained high, with an average rate above 90% categorized as effective. However, its contribution to PAD was consistently low, averaging only 2.03% from 2019 to 2023. The study also found that retribution potential was not fully realized due to limited trader registration, low payment compliance, and reliance on manual tax collection systems. Conclusions: Retribution collection was consistently effective, but its contribution to PAD was minimal. This gap is mainly caused by unregistered traders, poor compliance, and inefficient manual record-keeping systems. To maximize revenue, the government must strengthen data management and monitoring and adopt digital retribution mechanisms. Limitations: This study is limited to one market (Pasar Sentral Timika) and relies primarily on secondary data, which may not capture real-time inefficiencies or informal economic activities. Contribution: This research contributes to the fiscal policy literature by highlighting the gap between potential and actual retribution performance and offering recommendations for improved revenue collection through digitization, trader data management, and regulatory enforcement.]]>
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