This study aims to determine the Expenditure on Education, Health and Infrastructure on the Human Development Index of Muara Enim Regency and its Expansion Area. The data in this study are secondary data obtained from the Directorate General of Taxes and Finance (DJPK), the Central Statistics Agency (BPS) in Muara Enim, PALI, Prabumulih and the Ministry of Finance of the Republic of Indonesia. …