“…Rambe & Purmini (2020), Mehmood & Sadiq (2010), Tsai & Huang (2007) stated that government spending plays a role in reducing poverty rates. Furthermore, several studies also reveal the role of government spending based on certain functions, such as infrastructure (Sasmal & Sasmal, 2016), social (Gomo, 2019;Yusuf, 2018;Celikay & Gumus, 2017;Fording & Berry, 2007;), and education and health (Affandi & Astuti, 2014). Based on this empirical research, government spending in this study refers to the activities in poverty initiated by the local government to alleviate economic, education, health, and social protection functions.…”