The purpose of this study is to describe the factors that influence budget planning at the State Primary School. This study uses quantitative research methods. The population in this study was the State Primary School in Yogyakarta Province in the amount of 1478 schools, with a sample of 284 schools. The sampling technique used is cluster random sampling. The collection technique uses a questionnaire. Data analysis technique uses Structural Equation Model (SEM) analysis with the help of Lisrel 8.80 Software. The results showed that; (1) there is a significant effect on the variable of school objective, school management, School Work Planning (SWP) and Operational Work Planning (OWP) on budget planning variable, with respectively 0.24, 0.16, 0.18 and 0.37: (2) There is no influence of work involvement variable on budget planning variable; (3) there is a significant effect of school objective variable, school management, and work involvement on OWP, respectively 0.28, 0.32 and 0.22; (4) there is a significant effect of school objective variable, school management, and work involvement on OWP of 0.29, 0.24 and 0.24. The measurement model developed through eleven hypotheses is fit with the data obtained in the field, because it meets the criteria of Goodness of Fit.