This study aims to analyze the management of market service levies by the Department of Cooperatives, SMEs, Industry, and Trade (Diskopindag) of Lumajang Regency, and to identify the supporting and inhibiting factors involved. A qualitative descriptive approach was employed, utilizing primary data from in-depth interviews with the levy collection treasurer, market coordinators, and market vendor representatives, alongside secondary data consisting of levy realization records. Data analysis involved data reduction, data presentation, and conclusion drawing. The results indicate that the management of market service levies across the 29 markets managed by Diskopindag was conducted through a hierarchical process of planning, organizing, actuating, and controlling (POAC). Furthermore, a marketing mix perspective reveals that the condition of facilities and disorganized market zoning influence vendor satisfaction and compliance regarding levy payments. Key supporting factors include vendor compliance and the innovation of the FRC application, while inhibiting factors include the vendors' economic conditions and a recording system that is not yet fully integrated. The study recommends accelerating the integration of electronic systems and improving market facilities to optimize levy revenue.
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