Poverty is one of problems which appearing in society life, effort in decreasing poverty cannot do partial but it should be related to various aspects related itself. This study aims to analyze the Determinant of Poverty in Regency/Cities in the West Java Province the Period 2013-2017. The dependent variable in this study is poverty and the independent variable in this study consist of four variable is Gross Regional Domestic Product (GRDP), Education, Local Expenditures and Fund Allocated of Public. The analytical method used regression of panel data with using fixed effect approach. The results showed that the variables Gross Regional Domestic Product (GRDP) and Fund Allocated of Public have significantly negative effect to poverty in regency/cities in the West Java Province. Contrary, the variables Education and Local Expenditures have significantly positive effect to poverty in regency/cities in the West Java Province. In this study it is necessary to add independent variables to strengthen the result of the study. Keywords : Poverty, Gross