In 2023, 38 (thirty-eight) landfills in Indonesia caught fire due to unmanaged waste producing methane gas, highlighting the need for proactive waste solutions. Waste- to-Energy plants (WtE) offer a potential solution by converting waste into electricity, but only 3 (three) of the targeted 12 (twelve) regions have developed WtE since the Presidential Regulation 35/2018. The challenges to build WtE can be divided into non-commercial and commercial aspects. On the non-commercial aspects, WtE has received criticism from some environmental activists who argue that it is a superficial solution to waste management, as it focuses only on the downstream phase while neglecting upstream waste management. On the commercial side, the development of WtE, which typically involves investors, were too burdensome for regional budgets (APBD) because Pemda must pay tipping fee to investors as a form of investment return. At the same time, the majority of regions in Indonesia allocate only 0.5-1% of their APBD for waste management, whereas the ideal allocation is 2%. This research employs a normative-empirical legal research method, analyzing how the relevant legislation regarding WtE is implemented by local governments in developing these projects. The findings indicate that WtE is not merely a superficial solution to waste management if regional governments also work on upstream waste management such as sorting waste according to UU 18/2008. Moreover, regional governments must strive for waste sorting for maximizing electricity output. To address funding issues, Pemda can seek financing through the BPDLH and enhance regional revenue by imposing fines on businesses that generate the most waste. Regional governments need to be determined in their efforts to cover the tipping fee costs in the APBD; if the budget is insufficient, the decision-making process with the regional parliament (DPRD) may become contentious, as the region may be perceived as financially unprepared. Additionally, to provide comfort for investors in the development of PLTSa, regional governments can offer government guarantees to assure investors in case of default risks in paying tipping fee.