Company as an entity that operates by applying economic principles strives for the achievement of maximum profit and seeks to increase the value of companies as well as the prosperity of its owner. One of the main tasks of the financial manager in the operating activities of the company is funding decisions. A good company funding decision can be seen from the capital structure, namely the financial decisions related to the composition of the debt. Research Purposes - To determine whether factors such as: Tangibility, Growth, Size of the firm, Liquidity, Non-debt tax shield, Income variability and the Age of the firm influence on Leverage. In this study, the sample and population are from SME companies ever registered in Pefindo25 year of 2009-2014. Sampling was done by purposive sampling technique in order to obtain 72 samples. The hypothesis tests of the study were performed using the SPSS 19. The results of this study indicate that Tangibilty, Growth, Size and Liquidity have significant influence to leverage with the 95% confidence level. The implications of this study to determine the factors that influence the improvement of the company's assets, the capital increase of the company, the increase in sales of the company and decisions obtain funding from external parties (investors) to consider the risks of investing.