What Changed
The Indonesian government has formally revised the calculation of performance allowances (tunjangan kinerja, or tukin) for staff of the Directorate General of Taxes (DJP) through Minister of Finance Regulation No. 39 of 2026. The rule took effect on 2 June 2026 and replaces PMK No. 211/PMK.03/2017, which had served as the basis for tax officer performance allowances for nearly a decade.
The core of it: the way the state calculates performance incentives for tax officers has been reworked. According to the Ministry of Finance, the goal is to support better staff and organizational performance at DJP while aligning the assessment system with the ministry's latest performance-management framework.
A Balanced 50:50 Weighting
The most notable change concerns the weighting of two key indicators: tax revenue achievement and tax revenue growth. Under PMK 39/2026, both indicators now carry equal weight at 50 percent each.
Previously, for nearly ten years, growth was weighted more heavily at 60 percent versus 40 percent for achievement. In other words, tax officers were once rewarded more for how fast revenue grew than for how much of the nominal target they hit. Now the two are treated as equals.
The shift looks technical, but it carries a clear policy logic. Equalizing the weights means staff cannot simply chase high growth figures while neglecting the nominal target, or the reverse. Both must move together.
Calculation Factors Clarified
Beyond the weighting, PMK 39/2026 clarifies several factors underlying the allowance. In addition to organizational and individual performance, the government also considers an employee's job grade within the Ministry of Finance's position structure.
This means the allowance a staff member receives is not driven by a single variable, but by a combination of organizational achievement, individual performance, and job rank. The scheme is more granular than the older rule.
Why Taxpayers Should Care
On the surface this is internal bureaucracy. But observers have noted that a tighter, revenue-achievement-based incentive scheme could increase pressure on the ground, including in supervision and tax-potential mapping activities.
For taxpayers, this is not cause for alarm but a reminder to keep administrative compliance tidy: file returns on time, document transactions fully, and pay according to the rules. Orderly compliance is the safest position when supervisory intensity rises.
Importantly, PMK 39/2026 governs the remuneration of DJP staff, not tax rates or taxpayer obligations. This regulation introduces no new levies and no rate changes that directly touch taxpayers.
In Short
PMK 39/2026 took effect on 2 June 2026, replacing the old tukin formula from PMK 211/2017. Revenue achievement and growth are now weighted 50:50, and job grade enters as a calculation factor. For taxpayers, the impact is indirect, but the context is clear: DJP's orientation toward revenue achievement is becoming more measured.
Source: Ministry of Finance and DDTCNews reporting on Minister of Finance Regulation No. 39 of 2026.