Arm of this study are to identify influence regional output, transfer receive, andfiscal decentralization on local own revenue of Pekanbaru City. Data used in this studyare secondary data collected from Board of Statistic Center, Board of RegionalDevelopment Planning, and other department in Pekanbaru. Main of analysis methodis multiple linear regression. Variation of local own revenue influenced by variation ofregional output, transfer receive, and fiscal desentralization are 99,2 percent, and 0,8percent influenced by others variabel. The rise regional output will increase local ownrevenue at confidence interval 99 percent. Meanwhile rising in transfer receive ratiowill decreasing local own revenue at confidence interval 99 percent. Implementationfiscal decentralization in Pekanbaru City give rise of local own revenue at convidenceinterval 95 percent.Keywords: regional output, transfer receive, fiscal decentralization, local ownrevenue, and multiple linear regression.