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which is a lot of inappropriate meaning so that it causes a total error meaning (neither semantic sentence nor communicative), (2) The cultural aspect related to gay and capitalism cultural taken from dialogues of Spongebob Squarepants Bahasa Indonesiadubbing, in accordance with one of Newmark's criterion that is the culture uses target language culture. The data analysis uses Milles and Hubberman (1992) The research results are: (1) Based on linguistic aspect is taken from 7 dialogues of Spongebob Squarepants Bahasa Indonesia dubbing of Newmark's, the meaning has been good overall, because they no inappropriateness or translation error in word, phrase, clause and sentence. This study aimed to evaluate: (1) Both of appropriate and inappropriate meaning based on linguistic aspects which consist of: grammatical hierarchy and translation type in Spongebob Squarepants dubbing, (2) The meaning leads to the gay and capitalism cultural aspects in Spongebob Squarepants dubbing, and (3) The unlogic meaning to children's literature aspect in Spongebob Squarepants dubbing.This research is a descriptive-qualitative method, with the subject is Bahasa Indonesia dubbing's Spongebob Squarepants while the object is meaning evaluation on linguistic, cultural and children literature. This research is in the scope of the translation evaluation of Spongebob Squarepants based on linguistic, culture and children literature aspects.