Panel data regression is a regression that combines cross section data and time series data. Panel data regression estimation can be done through 3 estimates namely CEM, FEM and REM. This research will make a modeling of the percentage of poor people according to regencies / cities in East Kalimantan using panel data regression analysis. Poverty occurs due to lack of income and assets to meet basic needs. For this reason, variables that are assumed to affect the percentage of the poor are used, including the Population Growth Rate (LPP), Human Development Index (HDI), and Adjustable Per capita Expenditure (PPD). By using 3 CEM, FEM and REM approaches based on testing, the best FEM model is obtained. Based on the FEM model the factors that significantly influence are the HDI and PPD. A value of 0.7755 means that the HDI and PPD can explain the percentage of poor people according to the Regency / City in East Kalimantan of 77.55% while the remaining 22.45% is influenced by other variables not yet included in the model.