Summary
Finance Minister Purbaya Yudhi Sadewa has revised the performance allowance (tunjangan kinerja, or tukin) rules for staff at the Directorate General of Taxes (DGT) through Ministry of Finance Regulation (PMK) 39 of 2026. The regulation amends PMK 211/PMK.03/2017 and took effect upon promulgation on 2 June 2026.
The stated objective is to improve the performance of DGT personnel and the organization as a whole. The formula for the tax revenue support component is now aligned with the weighting used in the ministry-wide performance management framework.
What Changes
The general structure remains the same. DGT staff allowance is calculated as: a constant times ((60% x organizational performance score) + (40% x individual performance score)) times the allowance table by position grade.
Two elements change. First, the revenue support formula is recalibrated to match the weighting used across all Ministry of Finance echelon I units. Second, individual performance scores are now produced through the same ministry-wide performance management assessment rather than a separate DGT process.
This aligns DGT performance parameters with the ministry corporate performance framework. Staff contributing to tax revenue are now measured on a basis consistent with how other echelon I units are assessed.
Legal Basis
PMK 39/2026 amends PMK 211/PMK.03/2017 on the Provision, Addition, and Reduction of Performance Allowances for DGT Staff. The underlying authority for DGT allowances comes from Presidential Regulation Number 37 of 2015 on Performance Allowances for DGT Staff.
The regulation was issued under Article 17 of Law Number 39 of 2008 on State Ministries, which empowers ministers to set technical policies within their portfolio.
Context: 2026 Tax Revenue Target
The revision lands in a year where the state budget targets IDR 2,357.7 trillion in tax revenue. DGT is also intensifying audits and the cooperative compliance program. Aligning organizational performance weights with the ministry framework is intended to reinforce internal incentives for both revenue performance and service quality.
What Taxpayers Should Know
For taxpayers, the changes to DGT staff allowances do not directly affect tax obligations. That said, stronger performance parameters often coincide with tighter compliance supervision. Taxpayers currently in an SP2DK process, undergoing audit, or applying for advance refunds will continue to be served under existing SOPs.
PMK 39/2026 does not add new taxpayer fees or levies. It governs internal Ministry of Finance and DGT personnel matters.
Effective Date
PMK 39/2026 was promulgated and entered into force on 2 June 2026. Its formulas apply to DGT allowance calculations from that date forward.