This book offers a fresh perspective on the importance of aligning the planning and budgeting processes. Several studies have revealed that misalignment between these processes remains a problem for many nations. While the importance of alignment between planning and budgeting is widely acknowledged, the limited attention that academic researchers and practitioners have given to investigating this alignment is a persistent issue. While there is plenty of literature discussing the planning and budgeting processes separately, this book presents useful investigations into current alignment and primary factors influencing alignment between the two processes, using examples from Asian countries, particularly Indonesia. This book offers practical recommendations to help practitioners identify, manage, and mitigate misalignments between government planning and budgeting processes. This book serves as a valuable resource for policy reforms that aim to better align planning and budgeting processes within government agencies.