This study aims to analyze the effect of distribution transformer load equalization on improving power losses at PT. PLN (Persero) ULP Daha, with a specific case study at the TJS-0043 substation in the ALT06 feeder. The background of this problem is the imbalance of inter-phase loads that causes the emergence of significant neutral currents and increased power losses. The research method used is a comparative quantitative approach, involving direct measurements in the field and simulations using PSS Sincal 21.5 software. Before balancing, the TJS-0043 substation showed a very high load imbalance, namely 40.86% based on field measurements and 44% from simulation results that exceed the standard limit of SPLN No. 017 of 2014. This condition also resulted in a large neutral current in the
measurement obtained a neutral current of 103.23A and power losses reaching 7.673187954 kW with a percentage of power losses of 18.05%. In the simulation, a neutral current of 96.19A was obtained with a power loss of 6.662294573 kW with a percentage of 15.67%, exceeding the standard limit of SPLN No. 72 of 1987. After load balancing, there was a significant improvement in the TJS-0043 substation, the load imbalance in the measurement dropped drastically to 3.7% and in the simulation by 2.27%, then the neutral current decreased to 38.25 A, and the power loss in the measurement decreased to 1.053481372 kW with a percentage of 2.47% and in the simulation it was 0.021860857 kW with a percentage of power loss of 0.05%. These results consistently show that load balancing is very effective in reducing imbalance and power loss, so it can increase the efficiency of the electric power distribution system.