This paper proposes a modified alternating current plasma display panel (PDP) in which gold nanoparticles are incorporated into a bare MgO layer to enhance the performance of the protective layer. The proposed structure’s ion-induced secondary electron yield, which is expressed in a gamma value (γ value) is greater than that of a bare MgO layer; as a result, the operating voltage decreases by 10 V to 20 V. The integration of emitted infrared (IR) light and the power density consumed by the discharge current are both increased, but the ratio of increment is greater for the case of the IR light. Consequently, IR efficacy is increased. The IR response time of the sustain discharge and the address discharge time lag are reduced by the enhanced wall charge accumulation characteristic and the exoelectron emission property. The results of ultraviolet photoelectron spectroscopy show that a MgO layer with Au nanoparticles has a lower work function than a conventional bare MgO layer. Furthermore, the structure that is not flattened by nanoparticles seems to enhance the secondary electron emission property of the MgO protective layer. Consequently, the γ value is enhanced by the two reasons previously mentioned