SUMMARY
This research is not seen from the political context and only looks at the administrative context using qualitative descriptive methods with primary data procedures, secondary data and data obtained from observation by reviewing planning and budgeting documents or documents related to this research, with research documents (interview ) and a questionnaire was conducted to determine the priority weight of the planning and budgeting consistency factors of the Tarakan City DPUTR. The selection of informants was carried out by purposive sampling. Furthermore, the data analysis technique used the planning and budgeting matrix (MKPP). Consistency factors will be analyzed through the AHP (Analytical Hierarchy Process) to determine the priority weights of each parameter of planning and budgeting consistency factors. Research findings from the results of the planning and budgeting matrix (MKPP) in regional development planning have found inconsistencies or levels of consistency that are strong. poor with a consistency level of 0% (100% inconsistency) in the DPUTR mission with the Tarakan City RPJMD mission, while the highest level of consistency was in the DPUTR's vision with the Tarakan City RPJMD vision with a consistency level of 100% (0% inconsistency). Furthermore, the consistency of the highest activity program in the RPJMD document with the Strategic Plan is 88% (inconsistency level 12%) with a very good category, while the lowest level of consistency of activity programs in the DPUTR Strategic Plan document with the DPUTR Renja is 31% (69% inconsistency) with a bad category .