This research seeks to examine the impact of Local Own-Source Revenue and General Allocation Funds on Regional Expenditure Districts / Cities in East Java Province, as well as the effect of flypaper on Regencies / Cities in Central Java Province, between 2014 and 2020. The Regency / City in Central Java Province is the subject of this research. The information was gathered from documents. On Microsoft Excel 2019, the collected data is evaluated using Linear Regression. The results of the research of Local Own-Source Revenue have a big impact on Regional Expenditure. While the outcomes of the General Allocation Fund study have a big impact on Regional Expenditure. Based on the examination of all data, it can be concluded that there would be no flypaper effect in the Regencies / Cities of Central Java Province from 2014 to 2020. It is proposed that further study be more investigation using alternative research methods is needed.

Keywords : Local Own-Source Revenue (PAD), General Allocation Fund (DAU), Regional Expenditures, and Flypaper Effect