Human being become the essential element in the organization. Organization needs human being to achieve it goals. On the other hand, human being also needs organizationas the place, to fulfill its not only material but also immaterial needs. One thing of immaterial needs that employee want is the actualization of positive organization behavior. Basically, organization put its concern comprehensively on organization behavior so that the primary goal can be really achieved. This research question is how the employees perception toward the implementation of corporate culture at PT. Telekomunikasi Selular? The kinds of research is quantitive approaches and sampling method that used is purposive sampling. The amount of sampleis 20 employees. The result show that the employees have positive perception toward corporate culture which created in PT. Telekomunikasi Selular. The corporation culture is quite good with the strong culture. The succesfull organization which is able to manage its human resources with balance and innovation. One of human resources management is through implementation of organizational culture. Employees positive perception about organizational culture and increase employees performance.