The current work presents a new structure based on Au/PVA/SiO2/p-Si/Al that has not been studied before. An aqueous solution of polyvinyl alcohol (PVA) polymer gel was deposited on the surface of SiO2/Si using the spin-coating technique. The silicon wafer was left to be oxidized in a furnace at 1170 k for thirty minutes, creating an interdiffusion layer of SiO2. The variations in the dielectric constant (Є′), dielectric loss (Є″), and dielectric tangent (tanδ) with the change in the frequency, voltage, and temperature were analyzed. The results showed an increase in the dielectric constant (Є′) and a decrease in the dielectric loss (Є″) and tangent (tanδ); thus, the Au/PVA/SiO2/p-Si/Al heterostructure has opened up new frontiers for the semiconductor industry, especially for capacitor manufacturing. The Cole–Cole diagrams of the Є″ and Є′ have been investigated at different temperatures and voltages. The ideality factor (n), barrier height (Φb), series resistance (Rs), shunt resistance (Rsh), and rectification ratio (RR) were also measured at different temperatures.@en