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"PT X merupakan sebuah entitas yang mempunyai 2 (dua) segmen kegiatan usaha yaitu perdagangan bahan baku susu dan manufaktur botol plastik. Sebagian besar barang dagangan dan bahan baku manufaktur diperoleh dari impor yang berasal dari vendor luar negeri. Pada tahun 2012, dikeluarkan sebuah peraturan dari Kementerian Perdagangan yang tidak memperkenankan satu entitas untuk memiliki 2 (dua) Angka Pengenal Impor. Oleh karena itu, PT X selaku perusahaan induk memutuskan untuk melakukan restrukturisasi bisnis berupa pemisahan usaha dengan mendirikan PT Y sebagai entitas baru yang akan menjalankan bisnis manufaktur. Atas dasar tersebut, PT X melakukan penyerahan barang berupa persediaan bahan baku bijih plastik yang akan digunakan sebagai bahan produksi botol minuman kepada PT Y dan tidak melakukan pemungutan PPN yang didasarkan pada ketentuan pasal 1A ayat (2) huruf d UU PPN. Pada saat proses Pemeriksaan Pajak, Direktorat Jenderal Pajak menilai jika penyerahan yang dilakukan oleh PT X kepada PT Y tidak memenuhi ketentuan yang tercantum di dalam Pasal 1A ayat (2) huruf d UU PPN, sehingga penyerahan tersebut dikategorikan sebagai penyerahan yang terutang PPN. Tujuan dari Penelitian ini adalah untuk menganalisis mengenai treatment pemenuhan kewajiban PPN yang dilakukan oleh PT X atas transaksi penyerahan restrukturisasi bisnis tersebut. Penelitian ini menggunakan pendekatan penelitian kualitatif, dengan teknik pengumpulan data melalui wawancara mendalam dan studi kepustakaan. Penelitian ini dilakukan untuk menganalisis mengenai penyerahan barang yang dilakukan oleh PT X kepada PT Y apakah telah memenuhi ketentuan bukan penyerahan barang kena pajak sesuai pasal 1A ayat (2) huruf d UU PPN. Selain itu, penelitian ini juga untuk menganalisis unsur kepastian hukum atas penerapan ketentuan tersebut. Adapun hasil penelitian ini menyimpulkan jika penyerahan yang dilakukan oleh PT X kepada PT Y telah memenuhi ketentuan di dalam pasal 1A ayat (2) huruf d UU PPN, sehingga tidak perlu dilakukan pemungutan PPN.

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PT X is an entity that engages in two business segments, trading in dairy raw materials and manufacturing plastic bottles. Most of its traded goods and manufacturing raw materials are sourced from imports from foreign vendors. In 2012, a regulation from the Ministry of Trade was issued, disallowing a single entity to hold two Importer Identification Numbers (Angka Pengenal Impor). Consequently, PT X, as the parent company, decided to restructure its business by separating its operations and establishing PT Y as a new entity to handle the manufacturing business. Based on this decision, PT X transferred inventory of plastic raw materials, intended for the production of beverage bottles, to PT Y without charging Value Added Tax (VAT) under the provisions of Article 1A paragraph (2) letter d of the VAT Law. During a tax inspection, the Directorate General of Taxes assessed that PT X's transfer to PT Y did not meet the requirements stipulated in Article 1A paragraph (2) letter d of the VAT Law, thus categorizing the transfer as subject to VAT. The purpose of this study is to analyze the treatment of VAT obligations by PT X regarding this business restructuring transaction. The research employs a qualitative approach, with data collection techniques including in-depth interviews and literature review. The study aims to analyze whether the transfer of goods from PT X to PT Y complies with the conditions for non-taxable transfers as per Article 1A paragraph (2) letter d of the VAT Law. Additionally, it seeks to examine the legal certainty aspects of applying these provisions. The research concludes that the transfer made by PT X to PT Y indeed meets the conditions specified in Article 1A paragraph (2) letter d of the VAT Law, hence VAT should not be levied on this transaction."

"Skripsi ini membahas mengenai kebijakan Pajak Pertambahan Nilai (PPN) atas jasa angkutan kereta api barang. Skripsi ini mengangkat tiga permasalahan yaitu kebijakan PPN atas penyerahan jasa angkut kereta api barang yang berlaku di Indonesia, implikasi dari diterbitkannya PMK No. 80 Tahun 2012, dan alternatif kebijakan PPN dalam rangka mendorong perkembangan industri perkeretaapian Indonesia. Metode penelitian ini menggunakan pendekatan kualitatif, berdasarkan tujuannya adalah penelitian deskriptif dan dalam teknik pengumpulan data melalui studi lapangan dan studi kepustakaan. Hasil penelitian menunjukan bahwa dari tahun 1983 kebijakan PPN atas penyerahan jasa angkut kereta api barang mengalami perubahan-perubahan. Masalah muncul ketika tahun 2006, di mana terjadi ketidaksetaraan perlakuan PPN antara jasa angkut kereta api dengan jasa angkut menggunakan angkutan di jalan. Untuk menyempurnakan kebijakan jasa angkutan umum akhirnya pemerintah mengeluarkan PMK No. 80 Tahun 2012. Dengan dikeluarkannya PMK No. 80 Tahun 2012 diharapkan dapat mengingkatkan daya saing transportasi nasional dan menurunkan biaya logistik.

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This thesis discusses the policy of the Value Added Tax (VAT) on transport services of freight trains. This thesis is raising three issues namely VAT policy on the delivery of transport services of freight trains which applies in Indonesia, the implications of Peraturan Menteri Keuangan No. 80 of 2012 and the policy alternatives in order to encourage the development of the rail industry of Indonesia. Methods his study used a qualitative approach, with descriptive object and the techniques of data collection through field studies and literature studies.

The results showed that from 1983 the VAT policy on the transfer of freight freight trains experienced changes. The problem arises when the year 2006, where there is inequality between the VAT treatments of freight by rail freight transport on road use. To improve public transport services policies the government has issued a Peraturan Menteri Keuangan No. 80 of 2012. With the release of Peraturan Menteri Keuangan No. 80 of 2012is expected to enhances competitiveness of national transport and reduce logistics costs."

"[ABSTRAKSelama ini para importir hanya melaporkan kewajiban pajak seharga cetakkopi film sebagai Nilai Pabean. Pada saat DBC melakukan audit terhadapbeberapa perusahaan importir film, ditemukan bahwa importir tersebut memilikiutang pajak terhadap royalti atas pembayaran ke luar negeri kepada produsen filmdi luar negeri. Utang pajak tersebut timbul karena terdapat perbedaan persepsimengenai pengenaan pajak terhadap royalti yang dibayarkan oleh importir filmkepada produsen film di luar negeri. Permasalahan yang dibahas dalam tesis iniadalah apa yang menjadi latar belakang dibuatnya Peraturan Menteri KeuanganNomor 102/PMK.011/2011 mengenai pajak film cerita impor dan bagaimanapengenaan pajak pertambahan nilai film cerita impor sebelum dan sesudahberlakunya Peraturan Menteri Keuangan Nomor 102/PMK.011/2011. Penelitianini menggunakan metode penelitian normatif dengan sifat penelitian deskriptifanalitis, data yang digunakan adalah data sekunder terdiri dari bahan primer,bahan sekunder dan bahan tertier. Pengumpulan data dilakukan dengan studikepustakaan dan wawancara, analisis data secara kualitatif. Latar belakangdikeluarkannya Peraturan Menteri Keuangan Nomor 102/PMK.011/2011disebabkan adanya perbedaan persepsi mengenai pengenaan pajak terhadaproyalti yang dibayarkan oleh para importir film kepada produsen film di luarnegeri. Pengenaan pajak pertambahan nilai berdasarkan Peraturan MenteriKeuangan Nomor 75/PMK.03/2010, yaitu penggunaan nilai lain sebagai dasarpengenaan pajak untuk penyerahan film cerita adalah dari perkiraan hasil rata-rataper judul film. Pengenaan pajak pertambahan nilai berdasarkan Peraturan MenteriKeuangan Nomor 102/PMK.011/2011 adalah berdasarkan nilai lain sebagai dasarpengenaan pajak yaitu sebesar Rp12.000.000 per copy Film Cerita Impor baikatas impor Film Cerita maupun Atas penyerahan Film Cerita Impor oleh Importirkepada Pengusaha Bioskop.

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ABSTRACTDuring this time the importer only report tax obligations for print copies ofthe film as the value of the customs. At the time of DBC audit against some movieimporter company, found that the importers have tax debts against royalties overpayments abroad to foreign film producers. The tax debt arises because there is adifference of perception about the imposition of taxes against the royalties paid by theimporter of the film to the producers of the film abroad. The problems discussed inthis thesis is what becomes the background of establishing the regulation of theMinister of finance Number 102/FMD. 011/2011 tax story film import and how theimposition of value added tax of imported films before and after the enactment of theregulation of the Minister of finance Number 102/FMD. 011/2011. This research usesresearch methods with normative descriptive research analytical properties, the dataused are secondary data composed of primary materials, secondary materials andmaterials tertier. Data collection is done with the study of librarianship andinterviews, qualitative data analysis. Background the issue of regulation of theMinister of finance Number 102/FMD. 011/2011 due to a difference of perceptionabout the imposition of taxes against the royalties paid by the importer of the film tothe producers of the film abroad. The imposition of value added tax based on theregulation of the Minister of finance Number 75/FMD. 03/2010, namely the use ofother values as the basis for the imposition of the tax for the delivery of the film'sstory is the estimated average yield per movie title. The imposition of value added taxbased on the regulation of the Minister of finance Number 102/FMD. 011/2011 wasbased on other values as the basis for the imposition of taxes that is amounting to Rp12,000,000 per copy Import feature Film good Movie imports Top Stories as well asOver the submission of Films Imported by the importer to entrepreneurs of cinema, During this time the importer only report tax obligations for print copies ofthe film as the value of the customs. At the time of DBC audit against some movieimporter company, found that the importers have tax debts against royalties overpayments abroad to foreign film producers. The tax debt arises because there is adifference of perception about the imposition of taxes against the royalties paid by theimporter of the film to the producers of the film abroad. The problems discussed inthis thesis is what becomes the background of establishing the regulation of theMinister of finance Number 102/FMD. 011/2011 tax story film import and how theimposition of value added tax of imported films before and after the enactment of theregulation of the Minister of finance Number 102/FMD. 011/2011. This research usesresearch methods with normative descriptive research analytical properties, the dataused are secondary data composed of primary materials, secondary materials andmaterials tertier. Data collection is done with the study of librarianship andinterviews, qualitative data analysis. Background the issue of regulation of theMinister of finance Number 102/FMD. 011/2011 due to a difference of perceptionabout the imposition of taxes against the royalties paid by the importer of the film tothe producers of the film abroad. The imposition of value added tax based on theregulation of the Minister of finance Number 75/FMD. 03/2010, namely the use ofother values as the basis for the imposition of the tax for the delivery of the film'sstory is the estimated average yield per movie title. The imposition of value added taxbased on the regulation of the Minister of finance Number 102/FMD. 011/2011 wasbased on other values as the basis for the imposition of taxes that is amounting to Rp12,000,000 per copy Import feature Film good Movie imports Top Stories as well asOver the submission of Films Imported by the importer to entrepreneurs of cinema]"

"Skripsi ini membahas mengenai penetapan Dasar Pengenaan Pajak Nilai Lain untuk transaksi film impor berdasarkan Peraturan Menteri Keuangan Nomor 102 Tahun 2011. Penelitian ini akan membahas mengenai latar belakang pemerintah mengubah Dasar Pengenaan Pajak untuk Pajak Pertambahan Nilai film impor yang menjadi Nilai Lain dan mekanisme pelaksanaan Pajak Pertambahan Nilai impornya. Hasil penelitian ini dilihat dari penggunaan Nilai Lain adalah untuk menggabungkan dua hal dalam transaksi impor berupa impor barang dan royalti yang terdapat dalam transaksinya. Kemudian, dilihat dari mekanisme Pajak Pertambahan Nilai pada transaksi film impor mempunyai perbedaan atau karakteristik yang berbeda dari mekanisme Pajak Pertambahan Nilai pada umumnya.

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The focus of this study is background or the reason of using the value for tax base for importation films. The Value Added Tax for importation films based on No 102 of 2011 Finance Minister Law. The value for importation films which based on No 102 of 2011 Finance Minister Law is using Alteration of Base by Granting or Denying Credits or called "the other value". This tax base is not using the credit mechanism of Value Added Tax.

The result of this study is the using of the other value is to combine two value or content in importation films. Finally, the mechanism of Value Added Tax of films importation is unique and different from generally Value Added transactions."

"Skripsi ini membahas tentang implementasi pemungutan pajak pertambahan nilai atas pulsa elektronik. Penelitian ini merupakan penelitian kualitatif deskriptif. Hasil penelitian ini adalah banyak terjadi permasalahan saat pemungutan PPN atas pulsa elektronik, tidak jelasnya status Pengusaha Kena Pajak pada pengusaha pulsa elektronik, faktur pajak yang tidak diterbitkan oleh pengusaha pulsa elektronik, pengenaan PPN atas pulsa elektronik, transaksi pulsa yang terlalu banyak dan tidak terlihat. Kebijakan atas pemungutan pajak atas pulsa elektronik dilakukan dengan dua cara yaitu sama seperti pemungutan PPN atas BBM dan pemungutan PPN atas pedagang eceran.

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This research discusses design of policy about value added tax collection for the electronic prepaid mobile phone. This research is a qualitative descriptive research. The results of this research is description that many problems occur when VAT collection fromelectronic prepaid mobile phone which are not explained entrepreneurs taxable, an invoice tax not published, the imposition of VAT on electronic prepaid mobile phone, and many transactions and is not visible. Design of the value added tax collection for the electronic prepaid mobile phoneis done in two ways, just like VAT on FUEL and the casting of ballots over retail traders of VAT."

"The submission of recording products which include video and/or audio recording is regarded as submission of Tax Payable Goods that are imposed or payable of Value Added Tax. That provision is implicitly regulated in The Law No.8/1983 regarding Value Added Tax, as was last changed by Law No. 18/2000. Even though the alteration of the provision was regulated within different chapter, substantially the provision of Value Added Tax imposition on the submission of Video and/or audio recording products remains unchanged.Further guidance toward the implementation of the Law was issued by The Minister of Finance and The Director General of Tax for its realization. The guidance of implementation is periodically modified to meet with particular condition. Up to this time, the guidance that has become the support for the implementation of VAT collection on video and/or audio recording products is The Decision of The Minister of Finance No.KMK-251/KMK.04/2002 dated May 31,2002 regarding the Alteration of the Decision of the Minister of Finance No.567/KMK.04/2000 concerning Other Value as Tax Assessment Base; The Decision of the Finance Minister No.KMK-86/KMK.03/2002 dated March 8,2002 concerning The System of Sticker Application in collecting and paying of VAT on the Submission of Video Recording products; The Decision of The Minister of Finance No.KMK-174/KMK.03/2004 dated April 2,2004 regarding Value Added Tax on the Submission of Audio Recording Products; The Decision of Director General of Tax No.KEP-81/PJ./2004 dated April 24,2004 and July 20,2004 concerning the determination of shape, size, color, contents, value text of VAT-PAID sticker and Assessment Base to calculate VAT on the Submission of Video Recording Products and the Pointing-out of Association that gives recommendation to the payment settlement of VAT-PAID sticker and system of settlement and its report; The Circular of The Director General of Tax No. SE-08/PJ.51/2003 dated April 2,2003 concerning the Value Added Tax on the Submission of Audio Recording products or Video Recording Products by distributor or agency or such; and the Circular ofthe Director General of Tax No. SE-05/PJ.51/2004 dated July 20, 2004, Issuance of Correction of the Decision by The Director General of Tax No.KEP-81/PJ./2004 regarding Value Added Tax on the submission of Audio Recording Products.The mechanism of Value Added Tax collection on recording products as regulated in the above-said provisions has many controversial factors, for example, the collection of Value Added Tax that are imposed only to manufacturer level. Compared to the mechanism of Value Added Tax collection commonly applied, the so many controversial factors resulting will create problems to the neutrality of Value Added Tax as tax on consumption and also to the calculation of payable tax.Problems over the imposition of Value Added Tax on the submission of video and/or audio recording products are analysed using descriptive-research analysis method. Justifying the Law of Value Added Tax 1984 and footing on the theory about Value Added Tax, there are some findings that the provisions regulating the mechanism of Value Added Tax collection on the submission of these recording products have given negative impacts to the Nation?s income in its implementation. Value Added Tax collection applied only to the producers' level and the Tax Assesment based on the given average Selling Price changes Value Added Tax to become single stage tax that potentially causes the loss of value added objects appearing within the distributors level and multiple-tax imposition. Viewed from the side of the yuridical formal and material justification, the said provisions not only deform the neutrality of Value Added Tax as tax on consumption, but also are in defiance ofthe Law of Value Added Tax of 1984.The conclusion of the analysis over the problems is that the mechanism of VAT imposition on the submission of recording products has not achieved the targeted goal as mentioned in the VAT Law and the philosophy of VAT imposition as tax on consumption. The neglected neutrality in this tax imposition shall give influence toward the Tax Payers in calculating their payable tax that can also affect to the Nation?s Income. It is therefore proposed that improvement efforts be made by changing current implementation guidance with a new one that yuridical formal cmd material are not against VAT Law and in conformance with the philosophy of VAT as tax on consumption, but the improvement of the system shall be endeavored not to cause signiticant loss to the Nation."

"Penelitian skripsi ini bertujuan untuk menganalisis praktik pengenaan PPN kegiatan membangun sendiri pada peraturan pelaksana yakni PMK-163/PMK.03/2012 di KPP Pratama Bekasi Selatan dan Bekasi Utara. Penelitian dilakukan dengan metode kualitatif dan teknik pengumpulan data berupa studi kepustakaan dan wawancara mendalam. Simpulan dari penelitian ini adalah asas kemudahan administrasi dan netralitas masih belum diterapkan dalam beberapa aspek pada peraturan PPN atas kebijakan membangun sendiri. PMK-163/PMK.03/2012 tidak berefek pada penambahan jumlah obyek pajak PPN atas kegiatan membangun sendiri namun berdampak pada jumlah penerimaan PPN kegiatan membangun sendiri.

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The aim of this research is to analyze practice of tax imposition on self constructing activity as regulated in PMK-163/PMK.03/2012 at KPP Pratama South Bekasi and North Bekasi. This research applies qualitative approach, and occupies literature study as well as in depth interview for data collection. The research concludes that the principles of good tax administration and neutrality have not been implemented in several aspects of the regulation. The application of PMK-163/PMK.03/2012 does not give effect to adding object of VAT on self constructing activity, yet has quite significant result on VAT on self constructing activity revenue amount."

"This research is carried out by literacy study and field research at a telecommunication service company which located in Jakarta, with the main problem, does the imposition of VAT on interconnection service has already reflect the equality principle for those whom participating in this business. Second problem, are there any altematives ofthe VAT imposition on interconnection service, so it will be closer to the criteria of equality, by also keeping the simplicity of administration procedure. After making a comprehensive research, the conclusion that can be embraced from this research is the need of an ideal condition that is the equality of tax especially VAT. The connection that can be inferred from variables on this research is the determination of the center point (trade off) between the ability to pay and the simplicity of procedure. The center point could be different in each country depends on the situation and regulation in each country. Means, it should be decided and agreed in every country about the concept of equality of VAT which will be applied. This agreement will become the foundation of the Law and also accompany the Law of VAT that are going to be implemented in the country. Until now, the potential of unequality still occur inVAT imposition on interconnection service in telephone communication service. This unequality can occur because of the VAT imposition on interconnection service give priority to the simplicity of tax administration, by impose VAT on all interconnection service without consider cases and facts on the field. This phenomena occur on the transfer or delivery of interconnection service by operator which does not have any agreement about financial settlement on interconnection service. The operator of telecommunication service can not refuse the demands for interconnection traffic because of the regulations in telecommunication business, but in the other hand the telecommunication service operator can not have its right to collect the tax, that is to receive the payment for the transfer of interconnection service. lf the transfer or delivery of interconnection services as mention above are still imposed with VAT, the operator will not gain its justice because the company will burden much, those are, the burden of expense on the transfer of interconnection service and the burden of VAT its self. The imposition of VAT in this case will also isolate the goal of VAT its self that is to tax the consumer's consumption and place the entrepreneur (seller) as a party whom collect and deposit the taxes from the consumer?s obligation. The potential of unequality in VAT imposition on interconnection service must be avoided by finding altemative ways and regulations. One of the action that can be made is to regulate the obligation of each operator in oreder to push them making an agreement about financial settlement on interconnection service, base on specific criteria. This regulation can be done by Mutual Agreement between Directorate General of Taxes with other related department or directorate, eg. Ministry of Communication and Information."

"Penelitianinimembahas mengenai analisis implementasi kebijakan Pajak Pertambahan Nilai (PPN) atas jasa outsourcing dengan model paying agent dan full agent dengan mengambil studi kasus pada salah satu perusahaan outsourcing, yaitu Koperasi Karyawan XYZ. Penelitian ini adalah penelitian kualitatif dengan analisis deskripstif. Hal ini disebabkan dalam tahap implementasi kebijakan Pajak Pertambahan Nilai (PPN) atas jasa outsourcing dengan model paying agent dan full agent masih menimbulkan disputemengenai Dasar Pengenaan Pajak Pertambahan Nilai menurut Wajib Pajak dan menurut fiskus (Direktorat Jenderal Pajak), sehingga dalam tahap implementasinya menjadi sesuatu yang sangat menghambat. Hasil penelitian ini adalah bahwa dalam tahap implementasi harus tetap berpedoman kepada peraturan ? peraturan dan kebijakan yang berlaku. Dalam hal jasa outsourcing dengan model apapun maka perlakuannya harus disesuaikan dengan kebijakan yang ada, apabila tidak memenuhi persyaratan yang ada di dalam kebijakan tersebut, maka atas jasa tersebut merupakan jasa kena pajak. Koperasi karyawan XYZ yang memberikan jasa outsourcing denganmodel paying agent ini, untuk tenaga kerja pengguna yang dibayarkan gajinya oleh Koperasi Karyawan XYZ tidak dikenakan Pajak Pertambahan Nilai, namun untuk yang atas tenaga kerja di Koperasi Karyawan XYZ maka tetap dikenakan Pajak Pertambahan Nilai.

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This study discusses the analysis of policy implementation of Value Added Tax (VAT) on services outsourcing paying agent modeland agentfull agent modelby taking case study on one of the outsourcing companies, namely XYZ Cooperative employees. The study was a qualitative study with deskripstif analysis. This is because the policy implementation phase of the Value Added Tax (VAT) on services outsourcing model with paying agent and the full agent still poses a dispute regarding the Value Added Tax Base by taxpayers and by tax authorities ((Directorate General of Taxation), resulting in the implementation phase to be something is greatly inhibited.

The results of this study is that in the implementation phase must still be guided by the rules and policies. In the case of outsourcing services to any model of the treatment must be tailored to the existing policy, if it does not meet the requirements in the policy, then the service is a taxable service. XYZ Cooperative employees who provide outsourcing services to the paying agent models, the labor user for his salary paid by XYZ Cooperative employees are not subject to Value Added Tax, but for which the manpower in the XYZ Cooperative employees remain subject to Value Added Tax."

"Penelitian ini dilakukan untuk menganalisis pengaruh pemberlakuan ACFTA terhadap profitabilitas nilai dan efisiensi perusahaan BUMN di Indonesia dengan menggunakan analisis regresi dengan data panel. Dengan menggunakan 11 perusahaan BUMN yang terdaftar di Bursa Efek Indonesia pada tahun 2008Q1 2012Q1 ditemukan bahwa pemberlakuan ACFTA berpengaruh negatif terhadap profitabilitas nilai dan efisiensi perusahaan BUMN. Profitabiltas nilai dan efisiensi perusahaan dalam penelitian ini diukur dengan menggunakan variabel ROA ROE ROS Tobin rsquo s Q Net Income per Employee dan Sales per Employee. Penelitian ini juga dilakukan untuk meneliti pengaruh faktor faktor eksternal dan internal perusahaan BUMN terhadap kinerja perusahaan BUMN sebelum dan setelah pemberlakuan ACFTA dan ditemukan bahwa faktor kondisi makroekonomi kompetisi pasar dan masalah keagenan corporate governance berpengaruh terhadap kinerja perusahaan BUMN sebelum dan setelah pemberlakuan ACFTA.

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This study was conducted to analyze the effect of the implementation of ACFTA on profitability, value, and efficiency of state-owned enterprises in Indonesia, by using panel data regression analysis. By using 11 state-owned enterprises listed on the Indonesia Stock Exchange in the year 2008-2012, it was found that the implementation of ACFTA negatively affect profitability, value, and efficiency of Indonesia?s state-owned companies. Profitability, value, and efficiency in this study was measured by using a variable ROA, ROE, ROS, Tobin's Q, Net Income per Employee, and Sales per Employee. This study was also conducted to investigate the influence of internal and external factors on the performance of state-owned enterprises before and after the implementation of ACFTA, and found that macroeconomic factors, market competition, and the problem of agency (corporate governance) affect the performance of state-owned enterprises before and after implementation of ACFTA."