The Ministry of Finance of The Republic of Indonesia has allocated professional teacher allowance and additional income for teachers since 2010 and 2009, respectively. The additional income and allowances are expected to improve teacher welfare, competence, and professionalism so that student learning achievement will improve. This study aims to determine the relationship between professional teacher allowances as well as additional income for teachers and the student learning achievement of public junior high schools in Indonesia at the district level in 2018-2019 by applying quantitative panel data analysis. The results show that the budget realization of teacher professional allowances is positively related to the student learning achievement of public junior high schools. Whereas additional income has no relationship with the students' achievement. The control variables related to student learning achievement are the student-teacher ratio, the percentage of teachers with at least a bachelor's degree, per capita gross regional domestic product, and life expectancy. Meanwhile, the ratio of student-class and the percentage of poor people in the district have no relationship with the students' achievement. Professional teacher allowances indirectly increase student learning achievement by improving teacher competence and performance. Coordination enhancement of central and local governments to increase the budget realization of professional teacher allowances is expected upgrading teachers' competence and hence students' learning achievement will improve.