T The Regional Financial Management Agency (BPKD) and other government entities of the DKI Jakarta Provincial Government received a warning from the Indonesia Forum for Budget Transparency (FITRA) regarding the 2023 Draft Regional Budget (RAPBD), which was inconsistent with the General Budget Policies and Provisional Budget Ceiling (KUA-PPAS) and the Regional Government Work Plan (RKPD) for 2023. This discrepancy has led to public distrust and a lack of transparency in financial management. This study focuses on two main issues: (1) whether the role of the DKI Jakarta Provincial Government in implementing the Smart Planning & Budgeting (SPB) System for the 2023 Regional Budget aligns with Law No. 14 of 2008 on Public Information Disclosure, and (2) the shortcomings in the implementation of the SPB System that resulted in discrepancies between the RKPD, KUA-PPAS, and the RAPBD for the 2023 fiscal year. This research employs a juridical-normative approach with a descriptive-analytical nature. Conclusions are drawn using the deductive method. The findings indicate that BPKD has not fully complied with the provisions of Article 7 of Law No. 14 of 2008 but has fully met the requirements of Article 9(2) regarding the periodic disclosure of public information. Additionally, a major issue frequently found in the SPB System is errors on its official website, which hinder BPKD’s performance.