Overview of the financial capacity of each region are reflected through the common acceptance of the Regional Budget to fund government duties after deduction of personnel expenditures and associated with the number of poor can be seen through Ideks Fiscal Capacity. The purpose of this study is to determine the effect of regional Income, funds revenue and general allocation fund to Indeks of fiscal capacity in the districts / cities in West Java during the years 2011-2015 both partial and simultaneously. The method used in this research is descriptive and verification method. The population of this study in 27 district/city government of West Java that have the Budget Realization Report. A sample of 5 districts/cities in West Java during the years 2011-2015 and data used are secondary data. The analysis tool used is multiple linear regression analysis with the hypothesis t-test and F-test, and the correlation coefficient analysis and determination. The results of this study showed that simultaneous regional income,funds revenue and generall allocation revenue is strongly influencing the Indeks of fiscal capacity. Partial test, regional income and General allocation revenue effect on indeks of fiscal capacity, while funds revenue has no effect on indeks of fiscal capacity.