Abstract:The government of Indonesia has long experienced an uneven pattern of budget realization. Our budget realization is characterized by small absorption in the first threequarters and then piled up in the last quarter. An increase in spending at the end of the year eventually led to the quality of work on the national economy, which is not considered optimal. Through factor analysis, the researchers reviewed what factors are causing slow realization of the budget, especially for spending unit in the working area of KPPN Jakarta II. (2015). Based on the factor analysis that has been conducted, it was found six factors that often slow down the realization of central government expenditure, especially for spending unit in working area of KPPN Jakarta II. The six factors include coordination, organizational culture, competence, technical constraints, administrative, and document. These six factors are derived from 27 indicators that were processed through the standard factor analysis, i.e. correlation between variables Kaiser Mayer Olkin (KMO), variables distribution and rotation of factors.