This study investigates the influence of legislature size, budget size, budget changes, and budget performance on the financial deficits of Indonesian local governments. The sample comprises all local governments (districts and cities) that experienced financial deficits in 2022, totaling 280 Indonesian local governments. The samples were selected through a purposive sampling approach. Data were obtained from local government financial reports published by the Indonesian Ministry of Finance. Employing multiple linear regression analysis, the results reveal that legislature size and budget changes exert no significant influence on financial deficits. In contrast, both budget size and budget performance demonstrate a significant impact. These findings indicate that financial deficits in Indonesian local governments are more strongly associated with budgetary factors than with legislative size. Consequently, the Indonesian policymakers should prioritize enhancing budget formulation, execution, and performance management to prevent excessive deficits and promote fiscal sustainability, thereby ensuring more efficient allocation and utilization of public resources.