Background: The fi rst level of health facilities (FKTP) as gatekeeper must function properly. A capitation system payment, demanded FKTP not only give treatment but also provide promotive and preventive services. This study aimed to analyze the use of capitation funds by FKTP in the implementation of National Health Insurance (JKN). Methods: The study was conducted in two provinces with the very high Fiscal Capacity Index (FCI) which is East Kalimantan and low FCI which is Central Java. From each province selected 2 districts and 1 municipality. From each district/municipality chosen two primary health centers, two primary health care clinics, two phycisian and two dentists. Collecting data through interviews, secondary data and questionaires. The data were analyzed discriptively and logical thinking through expert judgmant. Results: The results showed that the capitation grant biggest acquisition in a row is primary health centers, primary healh clinics and physician as well as the dentist. A large part of the funds in primary health center capitation is topay for services and remainder of operational (drugs). Primary health clinic, doctor and dentists are relatively similar to the use of funds. Revenue compared to the use of capitation funds for health centers are relatively suffi cient, but for primary health care clinics, doctors and dentist are still lacking, especially for the purchase of drugs and laboratory. Conclusion: The biggest acquisition of the capitation grant is a primary health center, while the smallest is a dentist. Most of capitation funds paid for the service, but operating mostly for drugs. The amount of capitation for primary health care is suffi cient, but not for primary health clinics, physician and dentists. Recommendation: BPJS which organizes JKN should expand cooperation with primary health clinics, physician and dentists in order to increase participants JKN.