This study is entitled "The Effect of Local Revenue, Regional Taxes, and General Allocation Funds on the Capital Expenditure Budget in Surakarta Residency in 2013-2017". The dependent variable is in the form of Capital Expenditure, while the independent variable is Regional Original Income, Regional Tax, and General Allocation Fund. The type of data used in this study is secondary from 7 regencies / cities in Surakarta Residency in 2013-2017. The data obtained from the official website of the Central Statistics Agency, and the APBD Budget Realization Report Data for all cities / regencies in the Surakarta residency are secondary data. The analytical method used is panel data. To determine the effect of the independent variable on the dependent variable simultaneously using the F test and to determine the effect of the independent variable on the dependent variable partially using the t test
