Tax Officials' Performance Allowance Changes After Purbaya Revises Calculation Scheme

Jakarta - The procedure for calculating performance allowances, or tukin, for employees of the Directorate General of Taxes (DJP) has been officially revised by Finance Minister Purbaya Yudhi Sadewa, following the issuance of Minister of Finance Regulation (PMK) Number 39 of 2026, which revises PMK 211/2017. The primary reason for the recalculation, stated in PMK 39/2026 effective from 2 June 2026, is to support the improvement of employee and organisational performance. In the regulation, Purbaya still stipulates that the provision of tukin for tax employees considers the achievement of organisational performance and individual employee performance. According to this PMK, the provision of tukin continues to account for each employee’s employment status in accordance with laws and regulations, up to the effective date of their job rank, organisational and employee performance achievements, tukin deductions, and changes in employment status. Notably, the latest tukin calculation also changes the weighting for the tax revenue achievement calculation based on the DJP’s net tax revenue realisation in a fiscal year. The weight is now 50 per cent of the tax revenue performance parameter weight, compared to 40 per cent in the previous provision. Changes were also made regarding the tax revenue growth performance benchmark, which previously had a 60 per cent weight within the tax revenue performance parameter and is now reduced to 50 per cent. Furthermore, the performance weight supporting tax revenue, which contributes to the organisational performance achievement weight, has also undergone significant changes across customer, internal process, and learning and growth perspectives. Previously, these supporting performance weights were 20 per cent, 40 per cent, and 40 per cent respectively, but are now adjusted according to the performance management framework within the Ministry of Finance. Additionally, employee performance achievement is now defined as an appraisal in line with the Ministry of Finance’s performance management, rather than the previous provisions regarding civil servant work performance assessments. An example of the new tukin calculation formula is: Performance Allowance = k x {(60% x Organisational Performance Achievement Calculation) + (40% x Employee Performance Achievement Status)} x Allowance Table based on Position and Rank = 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. This compares to a previous example in PMK 211/2017 yielding Rp14,876,167.43 or 106.36% of the same base amount.