Pneumonia is the leading cause of death among children under five, with the highest prevalence in Indonesia found in West Papua Province (75%) and the lowest in North Sulawesi (0.3%). This study aims to analyze the factors influencing the prevalence of pneumonia in Indonesian toddlers using nonparametric regression approach by comparing Least Square Spline (LS-Spline) and Fourier Series. Data sourced from the Indonesian Ministry of Health website, consisting of 34 provinces in Indonesia in 2023, with one response variable (Y) and five predictor variables (X). The analyzed factors include the coverage of vitamin A supplementation, malnutrition rates, low birth weight prevalence, measles immunization coverage, and exclusive breastfeeding rates. The analysis was conducted by modeling with nonparametric Least Square Spline regression using up to three optimal knot points, then performing analysis using nonparametric regression with the Fourier series approach. The two methods were compared based on GCV and R², with the best model having lower GCV and higher R². The results showed that LS-Spline was better than Fourier Series, with a GCV value of 233.16 and a coefficient of determination of 92.5%. The findings reveal that the relationships between predictor factors and pneumonia prevalence are nonlinear, with varying influence patterns across different variable ranges. These results indicate that LS-Spline has a strong ability to explain data variability. The Fourier series is limited in this study because it is best suited for periodic data, unlike pneumonia data and its causal factors which do not show such patterns. The weakness of the Fourier Series in this study lies in its suitability for periodic data, while pneumonia cases and their causal factors do not follow such patterns. This study offers insights into health policy making to reduce pneumonia cases, improve their lives, in line with the SDGs target on Good Health and Well-being.