This study used secondary data in the form of time series which are analyzed using Pathway analysis with multiple linear regression formula. The purpose of this study was to determine the effect of investment and labor to gross regional domestic product (GRDP) and regional revenues in Balikpapan city. The results of the study was shown that Y = 0.202 - 0.098 X 1 + 0.244 X 2 + 0.825 X 3 . The results showed that investment, labor and gross regional domestic product (GRDP) have jointly effect on the regional revenues in Balikpapan city. Partially; the investment has no significant effect on gross regional domestic product (GRDP), labor has significant effect on gross regional domestic product (GRDP), gross regional domestic product (GRDP) has significant effect to regional revenues in Balikpapan city, the investment has no significant effect on regional revenues in Balikpapan city, and labor has no significant effect on regional revenues in Balikpapan city. The contribution of investment, labor and gross regional domestic product (GRDP) variable was about 93.5 % and it means that those have very strong relationship; meanwhile, the rest, about 6.5 %, has been influenced by other factors. Normal 0 false false false EN-US X-NONE X-NONE /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi; mso-ansi-language:EN-US; mso-fareast-language:EN-US;}.
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