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