This study aims to examine the effect of incentives and competence on the performance of market levy collectors, with job satisfaction as a mediating variable, in traditional markets across Central Lombok Regency. A quantitative approach with a causal associative design was employed. Data were collected through questionnaires distributed to all 62 levy collectors and analyzed using Structural Equation Modeling (SEM) to assess both direct and indirect relationships among the variables. The findings indicate that incentives and competence significantly influence job satisfaction and performance. Job satisfaction also has a significant effect on performance and serves as a partial mediator in the relationship between incentives, competence, and performance. These results highlight the strategic role of human resource management practices in improving employee performance within the context of local revenue administration. The study contributes empirical evidence to the public management literature by demonstrating the importance of integrating incentive systems and competency development to enhance performance outcomes in the public sector.
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