It to a point depends what you mean. The default method is for the router to act as a proxy. It tells the PC via dhcp to use the router itself as the DNS server.
Now if you manually set the dns to say 188.8.131.52 or you have the router setup so the DHCP gives the pc 184.108.40.206 as the DNS server those are pretty much the same. Your pc will directly send dns to that IP address.