This research analyzes the effect of fiscal transfer and income sharing among center and local of per capita income regency / city in North Maluku Province, 2003 - 2007 years. It used the method of regression analysis in pooling data form of eight regencies / cities in North Maluku Province. This research used a model developed by Tochkov (2004) in China's case and the next modified model until DAU (Dana Alokasi Umum) and DAK (Dana Alokasi Khusus) is transfer fiscal variable which simulataneously with income sharing as variables taht assumed effect of per capita income....