<p><span class="fontstyle0">This study aims to determine the effect of PAD, DAU, regional expenditure and<br />economic growth to the development gaps in the province of South Sumatra.<br />The data used is secondary data in the GRDP, regional expenditure, PAD and<br />DAU per district / city in the period 2008- 2015. In this study, using a quantitative approach. Technical analysis of using Williamson index calculation and linear regression. These results indicate that the PAD and Expenditure have a positive effect, on the contrary DAU and economic growth have a significant negative effect on the development gaps District / City in the<br />province of South Sumatra.</span></p><p><span class="fontstyle0"><br /></span><span class="fontstyle2">JEL Classification: </span><span class="fontstyle0">H70, H77, O10</span></p><p><span class="fontstyle0"><br /></span><span class="fontstyle2">Keywords: </span><span class="fontstyle0">DAU, Development inquality, Economic Growth, PAD, Regional<br />Expenditure</span></p>