<![CDATA[This study aims to determine the effect of Regional Original Revenue (PAD) on Regional Expenditure and the effect of the General Allocation Fund (DAU) on Regional Expenditure in districts/cities in Central Kalimantan and find out whether there is a flypaper effect on District / City Regional Spending in Central Kalimantan in 2016 -2018. The objects in this study are all regencies/cities in Central Kalimantan. This study uses secondary data from the Realization of Regional Revenue and Expenditure Budget Report in the District/city Government in Central Kalimantan Province in 2016-2018. The data analysis method used is the multiple linear regression analysis methods. The results of this study indicate that: (1) Regional Original Revenue (PAD) partially does not affect Regional Expenditure in Regency / City in Central Kalimantan Province from 2016-to 2018 because the probability value is 0.4656> 0.05. While the General Allocation Fund (DAU) partially has a significant positive effect on Regional Expenditure in the Districts / Cities in Central Kalimantan from 2016-to 2018 because the probability value is 0.0000 <0.05. (2) PAD and DAU simultaneously have a significant positive effect on Regional Expenditures, and the results are that the flypaper effect phenomenon occurs.]]>
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