<![CDATA[This study analyzes the impact of Locally-Generated Revenue (PAD) and transfer funds on capital expenditure in Tual City Government. The study employs an associative quantitative design using annual time-series data from 2010 to 2024 and multiple linear regression analysis. The estimation results indicate that PAD has a significant negative effect on capital expenditure, whereas transfer funds have a significant positive effect. The residuals are normally distributed, and the regression model shows no autocorrelation, heteroscedasticity, or multicollinearity. These findings indicate that an increase in local revenue does not automatically lead to higher capital expenditure when it is not accompanied by effective budget allocation. Meanwhile, transfer funds remain an important source of fiscal support for infrastructure development and public services. Therefore, the Tual City Government needs to optimize PAD collection, allocate transfer funds toward productive investments, strengthen budget planning, and periodically evaluate the effectiveness of capital expenditure to support sustainable regional development.]]>
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