The purpose of this research is to know the factors of flypaper effect at Daerah Istimewa Yogyakarta, the research is using secondary data from combination of 5 districts and city during period 2010-2016, using local revenue variable, general allocation funds variable, revenue sharing variable, local expenditure variable. The methods was used in this research is multiple regression analysis with spss software. The results of this research are, the first show that local revenue has positive relationship to the local expenditure, general allocation funds significant and have positive relationship to the local expenditure, but revenue sharing have negative and not significant relationship to local expenditure, and then this research is showing that there is flypaper effect in DIY, proven that the coefficient of local revenue is lower than coefficient of general allocation funds to the local expenditure.