From 33 provinces and 471 regencies/cities in Indonesia, only about 10 percent have official territory boundary, one of them is West Nusa Tenggara province which has 10 regencies/cities. West Nusa Tenggara province has abundance sources of income and natural resources in each region. Therefore, this study aims to prove empirically the Local Own Revenue (PAD), and Equalization Funds towards Direct Shopping at regencies/cities in West Nusa Tenggara. The objects of this research are 10 regencies/cities in West Nusa Tenggara province. The data used in this research were taken from the data of 2010 to 2014. The data analyzed in this research is secondary data from budgets revenue and expenditure-realization report documents of regencies/cities in West Nusa Tenggara province. The documents were obtained from local Government Finance Equalization Site on the internet (URwww.BPS.depkeu.go.id). Data of direct expenditure realization amount, local own revenue (PAD) and equalization funds were obtained from the documents. Sampling method used in this research is census method by taking the entire population. The researcher analyzed the data obtained by using panel data regression method with the Microsoft Excel 2007 and E-Views programs. The results of this research show that the Local Own Revenue (PAD) and the Equalization Fund have a positive and significant influence toward the direct expenditures. It means that local governments can predict the budget directly based on the Local Own Revenue (PAD) and Equalization Funds.