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Public sector balance sheets (PSBS) provide a framework for comprehensive and deep analysis of fiscal risks and policies. To illustrate these benefits, this paper shows how PSBS analysis can be applied to assess risks to Indonesia’s public sector stemming from its public corporations. The paper also shows that the government’s plans to finance a ramp-up in public investment with additional tax revenue increases both economic growth and public wealth.

Finance, Public. --- Fiscal policy --- Cameralistics --- Public finance --- Public finances --- Currency question --- Accounting --- Corporate Finance --- Macroeconomics --- Public Finance --- Investments: Stocks --- Public Economics: General --- Social Security and Public Pensions --- National Budget, Deficit, and Debt: General --- Debt --- Debt Management --- Sovereign Debt --- Forecasts of Budgets, Deficits, and Debt --- State and Local Government: Health, Education, and Welfare --- Governmental Loans, Loan Guarantees, Credits, and Grants --- Public Enterprises --- Public-Private Enterprises --- Financial Institutions and Services: General --- Public Administration --- Public Sector Accounting and Audits --- National Government Expenditures and Related Policies: Infrastructures --- Other Public Investment and Capital Stock --- Taxation, Subsidies, and Revenue: General --- Pension Funds --- Non-bank Financial Institutions --- Financial Instruments --- Institutional Investors --- Civil service & public sector --- Ownership & organization of enterprises --- Financial reporting, financial statements --- Public finance & taxation --- Investment & securities --- Public sector --- Business enterprises --- Financial statements --- Public investment spending --- Revenue administration --- Economic sectors --- Public financial management (PFM) --- Expenditure --- Stocks --- Financial institutions --- Finance, Public --- Public investments --- Revenue --- Indonesia