Spatial issues now become the focus of some policy makers, particularly in the government. For example, if there are problems of inequality, it should be seen the association among regions, whether a region with low inequality is influenced by its neighboring regions that also have low inequality, or vice versa. Rey and Smith (2013) found a Gini coefficient calculation technique that is decomposed to obtain an idea of the magnitude of inequality in the region, and how to measure (test) spatial autocorrelation that occurs among neighboring subregions within the region. This research aims to (1) calculate the level of regional expenditure inequality of each province on the island of Java; (2) find the province having greatest contribution to expenditure inequality on the Island of Java; and (3) determine the relationship between the inequality of the province referred to in point 2 and its spatial autocorrelation of regional expenditure. After processing using spatial Gini decomposition method, the results show that (1) the level of regional expenditure inequality of each province can be seen in Table 1; (2) province of Banten was the province having greatest contribution to regional expenditure inequality on the Island of Java, (3) eventhough Banten is the province which was almost always the highest in regional expenditure inequality in Java, there is no indication of significant spatial autocorrelation of regional expenditure.