This Study aims to analyze the effect of village own – source revenues, village fund and sharing tax result – retributions on village expenditures. This research was conducted in the village of Batang District with 173 village as a sample by purposive sampling. The method used by researchers is a quantitative descriptive and the type of data used based on the time of collection is cross section data. Then the data is processed using descriptive statistical analysis, multiple linear analysis and hypothesis testing. The results showed that the village own – source revenues, village fund and sharing tax result – retributions influenced village expenditures.