This paper analyzes the impact of GDP per-capita, populasi, economic growth, PAD, DAU, capital expenditure, and surplus/deficit non financial faktor on mu¬nicipal debt behavior. With this aim, we have obtained stratified random sample of 21 cities during a third year period. These data have been used to configure a micro panel to obtain accurate estimates and control for problem such as un¬observed heterogeneity. The main conclusion obtained from this process is that all independ varible are the variable s that best explain the indebtedness of this type of entities Keyword: GDP, economic growth, indebtedness