This research aims to compare the fiscal capacity between the main districs and new autonomy districts in Jambi Province, determine whether the Revenue-Sharing (DBH), General Allocation Fund (DAU) and Specific Allocation Fund (DAK) from the central government and Local Revenue (PAD), affects Regional Expenditures and to detects the flypaper effect. Estimates done by using panel data regression. The analysis showed that the contribution and the composition of the sources of PAD to PAD reception, both in the area of the main and new autonomy districs is still relatively low. But the main districts have a better ability to explore the sources of PAD compared to the new autonomy districts. Equalization funds had a higher contribution in financing regional expenditure in main and new autonomy districs. The allocation of regional expenditure in main and new autonomy districs have increased each year, but most of the regional expenditure was allocated to operating expenditures. The regression results indicate that main and new autonomy districs, there is simultaneously a significant influence between the variables of PAD, DBH, DAU and DAK to variable regional expenditure. However partial, variable PAD and DAU have a significant effect on regional expenditures, while variable DBH and DAK has no significant effect on regional expenditures. The flypaper effect are not found on the main and new autonomy districts in Jambi Province.