A bowl flushing control device of low tank type toilet has a water supply pipe with a working chamber; a waterway switch component used to open and close the waterway of the water supply pipe; a first floater being floatable in the toilet tank, the first floater takes action when the water level in the water tank is lower than the working level; a control rod being movable up and down, the first floater is movably coupled to the control rod; the control rod is movably connected to the waterway switch component to move downwardly and drive the waterway switch component to close the waterway of the water supply pipe when the first floater takes off restriction on the control rod; a activation component used to control the control rod to move upwardly to reset and coupled to the control rod.