ABSTRACT This study aims to determine the effect of: 1) the effect of local revenue (PAD) on regional spending Bengkalis regency in 2008-2022. 2) the effect of Revenue Sharing Fund (DBH) on regional spending Bengkalis regency in 2008-2022. 3) effect of General Allocation Fund (DAU) on regional spending Bengkalis regency in 2008-2022. 4) the effect of local revenue (PAD), the effect of reve…