: The application of budget based performance in Indonesia formally has begun since 2003, replace budgeting with the approach traditional alleged to many of the weakness .Weakness approach traditional or line items budgeting is: the low level of transparency, accountability, effectiveness and efficiency and the lack of clarity on performance for measuring public services to achieved. Based budgeting process performance is the establishment of the budget who considers the links between their funding and and output as well as the results expected. Performance based budgeting process focused on the formulation of exodus activities and the indicators who is associated with the duties and functions of the organization as well as the efficiency and effectiveness of in order to achieve its intended purpose. After carried out over the less is more a decade this research mean to analyze its application in the district government Siak.This study aims to to know and to an analysis of the implementation of budget based performance on the district government siak related penerapkan elements budget based performance. Based on the research done the implementation of the budget based performance in budget fiscal year 2015 in Kabupaten Siak good enough. Seen from system based performance budget referring to the minister of home number 13 year 2006 and ministerial regulation no 37 year 2014 although still experienced various obstacles that is obstacles juridical and obstacles administrative.