This research aims to analyze the Flypaper effect on the General Allocation Fund and local revenues to the capital spending.
The type of this research is quantitative research. The population in this research Regency/City of se-Central Java Province. The determination of the sample using the total sampling (samples saturated) namely using the entire population as sampel have. The data collected is a secondary data with the method documentation. Data analysis techniques using multiple regression analysis double linier.
The results of this research showed that the variables the General Allocation Fund and local revenues influence on capital spending and the value of the t statistics of the DAU is greater than the value of t PAD statistics show this phenomenon occurred flypaper effec