The research aims to discover the impact of government spending allocation in education, health, and social protection sectors on proverty rate in Regencies/City in Gorontalo Province. Data employed in this research are secondary data obtained from Statistics Indonesia and Directorate General of Fiscal Balance. Method used is multiple linear regression-panel data from 2010 to 2019 in 6 Regencies/City.

The result of analysis shows that the government spending in education sector impacts the poverty rate in Gorontalo Province Positively and insignificantly. The result signifies that each increase for 1% in government spending in education sector does not frequently reduce poverty for 0.124888 in Gorontalo Province. Then, the government spending in health sector impacts the poverty rate in Gorontalo Province positively and insignificantly. The result signifies that each increase for 1% in government spending in health sector does not frequently reduce poverty for 0.022136 in Gorontalo Province. Lastly, the government spending in social protection sector impacts the poverty rate in Gorontalo Province negatively and insignificantly. The result signifies that each increase for 1% in government spending in social protection sector does not frequently reduce poverty for 0.185069 in Gorontalo Province.

Keywords: Poverty, Government Spending in Education, Health, and Social Protection Sectors.