Background : Smoking is an activity to burn a cigarette by someone. smoking itself is a major threat to the health of a person who has contributed to various cases in the world such as heart disease, stroke, and cancer. In Indonesia alone in the year 2013 prevalence of smokers aged 16-19 years is still high at 36.3%. In the same year, the Indonesian government issued a regulation stipulated in Government Regulation No. 28 of 2013 stated that every cigarette manufacturer must attach a picture to every pack of cigarettes, the picture contains about health warning and often called Pictorial Health Warning. Pictorial Health Warning is a health warning image in cigarette packaging that has information about the dangers of smoking. Objective : The purpose of this research is to know how the description of perception Muhammadiyah University of Yogyakarta (UMY) students toward Pictorial Health Warning. Research Method : This research is quantitative research, Non-Descriptive Experiment. The sample in this research is the student of Mechanical Engineering 2016 which amounted to 54 students consisting of 27 students smokers and 27 non smoker students. Result : The perception of the smoker students in this study was medium perception as many as 20 students (74%) and non smoker students had medium perception of 20 students (74%). Conclusion : In general UMY student perception toward Pictorial Health Warning is medium perception. Researchers hope the next researcher can to develop this research to be more effective in the future.