ABSTRACT: This research aims to determine the influence of local original income, general allocation funds and profit sharing funds on capital expenditure of the regional government of South Sulawesi province. This research was conducted in South Sulawesi Province. The data used in this research is time series data in the form of local original income, general allocation funds, profit sharing funds and capital expenditure of the government of South Sulawesi Province, 2010-2020. This data was obtained from the Central Statistics Agency of South Sulawesi Province and the Regional Government of South Sulawesi Province. The research results show that partially Original Regional Income has a positive and significant effect on the capital expenditure of the South Sulawesi provincial government. Meanwhile, the General Allocation Fund has a positive but not real influence on the capital expenditure of the South Sulawesi provincial government. Furthermore, profit sharing funds have a positive and significant influence on the capital expenditure of the South Sulawesi provincial government.

KEYWORDS – Regional Original Income, General Allocation, Profit Sharing Funds, Capital Expenditures