This research aim to explain the impact of the understanding of cultural differences toward the leadership style at PT Bo Kyung, the understanding of cultural differences toward the employees performance at PT Bo Kyung, and the impact of leadership style toward employees performance at PT Bo Kyung. This research used explanatory research method with quantitative approach. In this research, understanding cultural differences roles as independent variable, leadership styles as intervening variable, and employees performance as dependent variable. The primary data takes from questionaires answer result and the secondary data based from the company's documents. This research used descriptive analysis and path analysis. The results of this research shows that the understanding cultural differences has a significant impact on the leadership style, the understnading culture differences also has a significant impact toward employees performances, anf the leadership style has a significant impact toward employees performance.