“…Several empirical studies on fiscal sustainability have been carried out for various countries, in Europe such as France, Germany, Ireland, Portugal, Spain, Italy, and Greece (Fincke & Greiner, 2011), then in Asia such as Japan (Doi et al, 2011;Sakuragawa & Hosono, 2011), China (Cuestas & Regis, 2018), India (Pradhan, 2014), Vietnam (Hoai et al, 2015) and Indonesia (Kurniawan, 2015;Lestari, 2014;Solikin & Choirunnisah, 2019). Fincke and Greiner (2011) adopted the strategy proposed by Bohn (1998) by investigating how the primary balance responded to debt ratio changes.…”