The ratification or the approval of the Regional Budget (APBD) always experiences delays in each fiscal year, both at the provincial, city, and district levels. Various studies have explored the causes of delays in determining the APBD using multiple variables. This article aims to provide a more comprehensive picture of the results of previous studies on these variables and categorize them into more general classification heads. The method used is a literature review by collecting relevant studies and supporting the topic carried out in this article. From the results of the literature review, it was found that the categories of variables used to examine the delay in determining APBD include (1) legislative and executive relations, (2) background of executive and legislative institutions, (3) performance of regional financial management, (4) legislation invitation, (5) commitment, (6) APBD cycle, (7) spending, (8) sanctions, (9) type of government and territory, (10) natural resources.