This research aims to analyze the factors that influence budgetary slack, namely budget participation, budget emphasis, and organizational commitment. This research uses quantitative methods and the sample is determined based on certain criteria. The 10 largest Regional Work Units [SKPD] were obtained from 43 SKPDs with a total of 80 respondents. Data was processed using Smart PLS version 4.0 to test validity, reliability and hypothesis testing. The research results show that budget participation and organizational commitment have a positive and significant effect on budgetary slack. Meanwhile, budgetary emphasis has a negative effect on budgetary slack. The findings of this research provide a valuable contribution to the DKI Jakarta Provincial Government in preparing the province revenue and expenditure budget for the following year, especially since Jakarta is no longer the capital of the Republic of Indonesia.