The object of this research is to study about the liquidity influence compare to the efficiency and working capital requirement by using balance sheet and income statement data. The location is at PT. Industri Telekomunikasi Indonesia (PT. INTI), one of the states telecommunications company. This research is a descriptive analysis and use a case study method where by obtained data during research will be analyzed, and then processed furthermore with existing theory bases and later conducted the measurement of performance to the variables. The result of this research shows the influence of liquidity rate compare to working capital efficiency 49,8%. The influence of liquidity rate compare to working capital requirement 19,7% and the rest influenced by other factors not examined in this study.