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The existence of differences between the factors that influence human behavior in determining planning and budgeting in the public sector makes researchers interested in conducting studies. The method used in this research is the study of literature, by analyzing a number of studies that have been carried out and published online in the period 2010-2019 and occurred in several countries. This study illustrates the phenomenon of behavioral aspects and the factors that influenced it during this period, and concluded that the factors that influence human behavior in determining planning and budgeting in the public sector, including individual needs and motivation, group pressure, organizational demands, individual background, time demands, social conflict and personal responsibility, which causes budget irregularities, budget mark up and double budget.