<![CDATA[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 (β = 0.422; t = 5.011; p = 0.000) and the collection system (β = 0.442; t = 5.031; p = 0.000) both have a positive and significant effect on parking retribution contribution. Parking governance 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 the collection system) and also has a significant positive direct effect on parking 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 behavioral compliance, technical collection systems, and institutional governance are complementary rather than competing determinants of local parking retribution contribution, with parking governance simultaneously and significantly acting as both a moderating and a direct-effect variable, a full-support pattern rarely documented within a single PLS-SEM model at the district government level.]]>
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