Finance Ministry Denies Changes to Tax Officials' Performance Allowance
Jakarta - The Ministry of Finance has confirmed there is no change to the formula for calculating the performance allowance (tukin) for Directorate General of Taxation (DJP) employees through the issuance of Minister of Finance Regulation (PMK) Number 39 of 2026, which revises PMK 211/2017; rather, the change concerns the ranking system.
“The tukin has not changed. The only change is the forced ranking. Previously, in one office there had to be a worst and a best performer; now that ranking is gone, to provide a sense of fairness and also so that our tax colleagues can work comfortably without coercion,” stated Ministry of Finance Secretary General Robert Leonard Marbun during a press conference for ‘APBN Kita’ at the Juanda Building, Jakarta, on Friday (5/6/2026).
In PMK 39/2026, which has been in effect since 2 June 2026, Purbaya still stipulates that the provision of tukin for tax officials considers organisational performance achievements and individual employee performance achievements. However, it must now also refer to the employee’s job ranking within the Ministry of Finance environment and any deductions to the performance allowance due to disciplinary enforcement.
Beyond this, it also depends on the criteria for each employee’s employment status according to statutory regulations, including the effective date of the job ranking; organisational performance achievements and individual employee performance achievements; allowance deductions; and changes to each employee’s employment status.
“The criteria referred to in paragraph (1) and paragraph (2) are used as the basis for calculating the amount of Performance Allowance paid to employees within the Directorate General of Taxation,” as quoted from Article 3 of PMK 39/2026, Thursday (4/6/2026).
Apart from changes regarding criteria, this latest tukin calculation also modifies the weighting for calculating tax revenue achievement based on the DJP’s net tax revenue realisation in one fiscal year. Its weight is now 50% of the tax revenue performance parameter weight. In the previous provision, this weight was 40%.
Then, a change was also made regarding the benchmark for tax revenue growth performance, from previously having a weight of 60% of the tax revenue performance parameter to just 50%.
Furthermore, the weight of supporting tax revenue performance, which factors into the calculation of the organisational performance achievement weight, has also undergone significant changes. From the customer perspective, internal process perspective, and learning and growth perspective, the previous weights for this supporting performance were 20%, 40%, and 40% respectively. Now, it is simply aligned with the performance management within the Ministry of Finance for supporting tax revenue performance.
The calculation components for the results of the organisational performance achievement also experienced changes with the removal of certain provisions, such as the weight of the employee’s performance achievement from this component.
Additionally, employee performance achievement is now defined as an employee’s performance assessment in accordance with the implementation of performance management within the Ministry of Finance environment, no longer in accordance with the provisions regarding the work performance assessment of Civil Servants and performance management within the Ministry of Finance.
The example of the latest performance allowance calculation at the DJP is explained in detail in the appendix. However, in short, the tukin formula will be as follows:
Performance Allowance = k x {(60% x Organisational Performance Achievement Calculation Result) + (40% x Employee Performance Achievement Status)} x Performance Allowance Table based on Position and Job Ranking in accordance with the Appendix to the Presidential Regulation = 1.1000 x {(60% x 96.50%) + (40% x 100%)} x Rp13,986,750.00 = Rp15,062,331.08 or 107.69% of Rp13,986,750.00.
“The calculation of employee performance achievement results as referred to in paragraph (1) and paragraph (2) does not apply to the Director General of Taxes and Echelon I equivalent officials assigned to work within the Directorate General of Taxation,” as stated in Article 10.
Referring to the previous example, the nominal value has not changed compared to the previous PMK, but there is a difference in terms of measurement. Here is the example stated in PMK 211/2017:
Performance allowance = k x {(60% x Organisational Performance Achievement Status) + (40% x Employee Performance Achievement Status)} x Performance Allowance Table based on Position & Job Ranking in accordance with the Appendix to the Presidential Regulation 1.1000 x {(60% x 96.15%) + (40% x 97.50%)} x Rp13,986,750 = Rp14,876,167.43 or 106.36% of Rp13,986,750.
“So, we are really chasing performance. It is not a change in the Tukin figure or anything like that, just the way the range is structured,” Robert stressed.