Load imbalance in an electrical distribution system can result in high neutral current, power losses, and decreased transformer efficiency. This condition can accelerate equipment damage due to excessive heating. It is often caused by uneven load distribution, particularly in densely populated areas with diverse electricity consumption patterns. This study was conducted at the PPR013 distribution transformer of PT PLN (Persero) ULP Panakkukang, applying a load balancing strategy using the load-splitting method to improve these conditions. The research utilized load measurement data collected over 30 days in April 2024. The analysis included calculations of load imbalance percentage, power losses, and transformer efficiency. The results show that the load imbalance at the PPR013 distribution transformer was 19%, with power losses of 0.54 kW and an efficiency of 99.33%. The high load imbalance caused by uneven loading was found to have a significant impact on power losses and transformer efficiency.