SUMMARY
This study aims to provide empirical evidence about the phenomenon of flypaper effect on local expenditures (regencies/cities) in Central Java Province. The research sample used was 24 regencies/cities in Central Java Province. The research data used were sourced from the Statement of Budget Realization in Central Java Province. The results showed that there was no flypaper effect on local expenditures (regencies/cities) in Central Java Province.