This study aims to determine the performance of State-Owned Enterprises at PT. Taspen Yogyakarta Branch Office using the Balanced Scorecard approach. Performance measurement is based on four perspectives namely financial perspective, customer perspective, internal business process perspective and growth and learning perspective. The object of research to all employees of PT. Taspen and a number of PT. Taspen. The results of the study using the Balanced Scorecard approach are that financial perspectives, internal business process perspectives and growth and learning perspectives have a positive effect on performance measurement, while the customer's perspective negatively influences performance measurement.