Performance Allowance (Tunjangan Kinerja / Tukin)
A performance allowance, commonly known by its Indonesian abbreviation tukin, is a supplementary income component on top of base salary paid to civil servants and government agency staff, calibrated to organizational and individual performance. For the Directorate General of Taxes (DGT), the framework comes from Presidential Regulation Number 37 of 2015 and technical rules in Ministry of Finance regulations, most recently amended by PMK 39 of 2026 which revised PMK 211/PMK.03/2017. The DGT allowance is computed using the formula: a constant times ((60% x organizational performance score) + (40% x individual performance score)) times the allowance table by position grade. The allowance is subject to income tax and withheld under PPh Article 21 by the institutional treasurer.
This article is for education, not tax advice.
Example
A DGT staff member in an echelon IV position has a position table allowance of IDR 25 million per month. For the review period, the organizational score is 95% and individual score is 90%. The formula yields: 1 x ((60% x 95%) + (40% x 90%)) x IDR 25M = (57% + 36%) x IDR 25M = 93% x IDR 25M = IDR 23.25 million. PPh Article 21 is withheld on this amount under monthly or weekly TER rates by the agency treasurer.
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