The article aims at examining current Indonesian fiscal policy against its goals a possibility of its revitalization to support the government’s vision, which is optimizing the use of renewable energy to ensure the availability of electricity in pursuit of sustainable development in Indonesia.The use of renewable energy to generate electricity,such as geothermal, wind, solar power, and biomass, is only in a small proportion whereas their potential is abundant hence constantly high dependence on fossil energy. In a context of fiscal policy, it shows that the government has made efforts by offering fiscal incentives, however, the fiscal incentives has not been set up in a comprehensive way. Its implementation bears kinds of weakness: impartial, scattered, and lack of coordination. In order to provide comprehensive analysis, quintuple helix perspective is utilized since it covers five different aspects in examining a problematic situation: economic, politics, media, education, and environment to reach sustainable development. The study was conducted through qualitative approach; the data are collected by literature study, in-depth interview, and focus group discussion. The result shows that besides the matter of government coordination, it needs to reconstruct current fiscal policy by considering important aspects, principles of granting fiscal incentives, form, goals/target, and their precondition.



To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.